NISM 19E Alternative Investment Fund Managers Certification Exam Notes

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  • Global Investments: Subject to tax treaties and foreign tax credits.
  • Reporting Compliances: AIFs report income, TDS, and investor details to tax authorities.
  • Fund Closure: Tax implications arise during liquidation and distributions.
  • Investment Strategy: Impacts tax treatment (e.g., capital gains vs. business income).
  • Transparency: Tax disclosures ensure investor awareness of liabilities.

NISM 19E Alternative Investment Fund Managers

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