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    <description>Foreign tax credit for foreign employment income taxed in India and Malaysia remains available where foreign taxes paid and treaty entitlement are otherwise established. Delayed filing of the prescribed foreign tax credit form and supporting proof does not, by itself, extinguish double taxation relief. The filing deadline operates as a technical procedural requirement and cannot defeat a substantiated entitlement to credit under the applicable tax treaty.</description>
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      <description>Foreign tax credit for foreign employment income taxed in India and Malaysia remains available where foreign taxes paid and treaty entitlement are otherwise established. Delayed filing of the prescribed foreign tax credit form and supporting proof does not, by itself, extinguish double taxation relief. The filing deadline operates as a technical procedural requirement and cannot defeat a substantiated entitlement to credit under the applicable tax treaty.</description>
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