NISM 10B Investment Adviser Level 2 Notes

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  • Section 115BAC: Impacts taxation of other products in new regime.
  • TDS on REITs: 10% on dividends, 30% on interest for residents.
  • TDS on InvITs: Similar TDS rates as REITs for distributions.
  • Gold Monetization Scheme: Capital gains exempt on deposit redemption.
  • Physical Gold: Long-term gains taxed at 12.5% post-2024.

NISM 10B NISM Investment Adviser Level 2

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