NISM 19B AIFD Distributors Certification Exam Notes

Page 100 Of 122

Go to:

  • Capital Gains Tax: Short-term or long-term based on holding period.
  • Interest Income Tax: Taxed at investor’s slab rate for individuals.
  • Dividend Taxation: Subject to DDT or investor-level taxation.
  • Tax Deduction at Source: Applies to certain AIF income distributions.
  • IFSC Benefits: Lower tax rates and exemptions for offshore investors.

NISM 19B AIFD Distributors

MODELEXAM MODELEXAM®