NISM 19A AIF Distributors Certification Exam Notes

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  • TRC: Required for DTAA benefits, renewed annually.
  • Form 10F: Provides additional information for DTAA claims.
  • Non-Resident Rates: Interest and dividends taxed at varying rates.
  • Indirect Transfer: Tax on offshore entities deriving value from Indian assets.
  • Offshore Investments: Non-resident offshore income exempt in India.

NISM 19A AIF Distributors

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