NISM 19E Alternative Investment Fund Managers Certification Exam Notes

Page 122 Of 136

Go to:

  • Investor Reporting: Includes tax details on distributions and gains.
  • Regulatory Updates: Finance Act amendments (e.g., 2018) impact AIF taxation.
  • Tax Planning: Critical for optimizing post-tax returns for investors.
  • Fund Structure: Trust, LLP, or company impacts tax obligations.
  • Loss Carry Forward: Allowed under ITA to offset future taxable income.

NISM 19E Alternative Investment Fund Managers

MODELEXAM MODELEXAM®