NISM 19B AIFD Distributors Certification Exam Notes
Page 106 Of 122
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Fund Transparency: Enhanced by tax-related disclosures in PPM.
Tax on Leverage: Interest costs may impact tax deductions.
Regulatory Compliance: AIFs align with CBDT and SEBI tax norms.
Tax on Unit Transfers: Subject to STT or capital gains tax.
GST Rates: Apply to fund services as per CGST notifications.
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