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    <title>Credit for tax deducted</title>
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    <description>The provision vests the Board with rulemaking power to give credit in respect of tax deducted by prescribing rules on (a) the person entitled to credit, including the deductee or any other person, (b) the financial year for which such credit may be given, and (c) any other matter connected with giving such credit.</description>
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      <description>The provision vests the Board with rulemaking power to give credit in respect of tax deducted by prescribing rules on (a) the person entitled to credit, including the deductee or any other person, (b) the financial year for which such credit may be given, and (c) any other matter connected with giving such credit.</description>
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