NISM 19B AIFD Distributors Certification Exam Notes
Page 103 Of 122
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Tax Planning: Investors consider tax implications in AIF investments.
Fund Jurisdiction: Impacts tax treatment (e.g., IFSC vs. domestic).
Tax on Redemptions: Treated as capital gains or income based on structure.
Investor Due Diligence: Assesses tax implications before investing.
Tax Reforms: Influence AIF attractiveness for domestic and foreign investors.
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