NISM 19D Alternative Investment Fund Managers Certification Exam Notes
Page 124 Of 141
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Non-Resident Investors: Benefit from DTAA provisions for lower taxes.
Business Income: Taxed at applicable slab rates for resident investors.
Loss Set-Off: Business losses can be set off against other income.
Tax Compliance: AIFs must comply with ITA and SEBI regulations.
Investor Protection: Tax disclosures ensure transparency.
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NISM 19D Alternative Investment Fund Managers
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