NISM 19C Alternative Investment Fund Managers Exam Notes
Page 53 Of 154
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Tax Pass-Through: Simplifies taxation for Category I and II AIFs.
Accounting Records: Maintained for transparency and regulatory compliance.
Valuation Norms: Impact tax calculations and investor returns.
Tax Authorities: AIFs interact with IT department for compliance.
Withholding Tax: Applied on distributions to foreign investors.
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NISM 19C Alternative Investment Fund Managers
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