NISM 19C Alternative Investment Fund Managers Exam Notes
Page 48 Of 154
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NAV Calculation: Based on fair valuation of assets and liabilities.
Fund Accounting: Tracks contributions, distributions, and expenses.
Audit Requirements: Annual audits by independent auditors are mandatory.
Tax Reporting: AIFs issue tax statements to investors for compliance.
Foreign Investments: Subject to withholding tax and FEMA regulations.
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NISM 19C Alternative Investment Fund Managers
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