NISM 19D Alternative Investment Fund Managers Certification Exam Notes

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  • Tax Audits: Ensure accurate reporting and compliance.
  • Capital Commitment: Tax considerations affect drawdown planning.
  • Exit Taxation: Capital gains taxed at exit based on holding period.
  • Tax Treaties: DTAA benefits reduce tax burdens for foreign investors.
  • Loss Carry Forward: Business losses can be carried forward for 8 years.

NISM 19D Alternative Investment Fund Managers

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