NISM 19D Alternative Investment Fund Managers Certification Exam Notes
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General Anti-Avoidance Rules (GAAR): Prevent tax evasion in AIF structures.
Multilateral Instrument (MLI): Addresses tax avoidance in cross-border investments.
Stamp Duty: Applicable on issue and transfer of AIF units.
Taxable Income: Includes interest, dividends, and capital gains.
Resident Investors: Taxed based on income slab rates for certain incomes.
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