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    <description>TDS credit is claimable in the year in which the taxpayer includes the income on which TDS was deducted in their taxable income; entitlement to credit follows the year of inclusion in the tax return rather than the year the deduction occurred.</description>
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      <description>TDS credit is claimable in the year in which the taxpayer includes the income on which TDS was deducted in their taxable income; entitlement to credit follows the year of inclusion in the tax return rather than the year the deduction occurred.</description>
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