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    <description>Payments for TaxTMI subscriptions are non-refundable; duplicate or delayed honoured payments may be adjusted against future renewals or refunded. Subscribers must send transaction proofs for offline payments to activate subscriptions. TDS rules apply and, if TDS is deducted, Form 16A must be furnished within the prescribed timeframe or face temporary account suspension. Activated subscriptions cannot be cancelled; upgrades require payment of the differential, while downgrades and retrospective refunds are disallowed. Excess payments are adjusted or carried forward; underpayments must be settled or services may be proportionally adjusted or suspended.</description>
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