NISM 19B AIFD Distributors Certification Exam Notes
Page 102 Of 122
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FEMA Compliance: Governs tax treatment of foreign investments.
Tax Transparency: Disclosed in PPM for investor awareness.
Capital Gains Calculation: Based on NAV at acquisition and disposal.
Tax Pass-Through Benefits: Reduce tax burden for trust-based AIFs.
GST Applicability: Charged on management and performance fees.
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