NISM 19A AIF Distributors Certification Exam Notes

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  • No Withholding by Portfolio: Portfolio companies exempt from withholding tax to AIFs.
  • Return Filing: AIFs must file income tax returns under ITA.
  • Form 64C: Reports income paid to investors by June 30 of next year.
  • Form 64D: Electronically filed by June 15, verified by a chartered accountant.
  • Capital Gains: Taxable profits from asset appreciation under ITA.

NISM 19A AIF Distributors

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