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My Fire tablet (and all other Kindle devices I have owned) takes me to the actual anchor, so that it appears as the first word on the screen. This can make it difficult to get the sense of the reference, so I usually put such anchors a bit in advance, preferably at the start of the paragraph.
But then I've never done an index in an e-book. (I don't see the point, given that it is infinitely searchable, and most indexed items have more than one mention in the text.) I'm generally pointing to a place where a similar idea is spelled out in more detail.
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