NISM 19C Alternative Investment Fund Managers Exam Notes
Page 47 Of 154
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Dividend Income: Taxed as per applicable slab rates for investors.
Interest Income: Taxed as income from other sources for investors.
Tax Deduction: AIFs deduct TDS on distributions as per tax laws.
GST Applicability: Management fees attract GST, impacting fund expenses.
Accounting Standards: AIFs follow Ind AS for financial reporting.
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NISM 19C Alternative Investment Fund Managers
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