(i) the credits allowed against these taxes, other than the credit under section 673 of the Tax Law relating to tax withheld on wages (see Part 173 of this Title).

(ii) The credit for the taxable year under section 673 of the Tax Law (see Part 173 of this Title) is deemed to be a payment of estimated tax. An equal part of such amount is deemed paid on each installment due date for such taxable year. However, if a taxpayer establishes the dates on which all amounts were actually withheld, the amounts to withheld are deemed to be payments of estimated tax on the dates on which such amounts were actually withheld.