NISM 19B AIFD Distributors Certification Exam Notes
Page 109 Of 122
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Tax Transparency Norms: SEBI mandates clear tax disclosures.
Investor Tax Planning: Considers AIF structure and jurisdiction.
Fund Closure Taxes: Apply to final asset distributions.
Tax on Commodities: Gains taxed as business income or capital gains.
Regulatory Updates: CBDT and SEBI refine AIF tax rules.
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