NISM 19E Alternative Investment Fund Managers Certification Exam Notes
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Foreign Investors: Subject to tax treaties and FEMA regulations.
Accredited Investors: Tax treatment aligns with standard investor provisions.
Fund Expenses: Deductible for tax purposes, impacting net income.
Capital Gains: Taxed based on holding period and asset type.
Tax Audits: Mandatory to ensure compliance with ITA provisions.
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