NISM 19A AIF Distributors Certification Exam Notes
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Portfolio Companies: Investee companies managed by AIFs for growth and exits.
Tax Framework: Governed by the Income Tax Act, 1961 for AIFs and investors.
Residential Status: Determines tax liability; residents taxed on worldwide income.
Non-Residents: Taxed on Indian-sourced income only.
AIF Structures: Can be trusts, LLPs, companies, or body corporates.
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