NISM 19D Alternative Investment Fund Managers Certification Exam Notes
Page 130 Of 141
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Regulatory Framework: ITA and SEBI govern AIF taxation.
Income Classification: Determines applicable tax rates and rules.
Tax Deductions: TDS and advance tax obligations for AIFs.
Investor Residency: Impacts tax rates and DTAA applicability.
Taxation Challenges: Complex for cross-border AIF investments.
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