NISM 10B Investment Adviser Level 2 Notes
Page 105 Of 180
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Section 47: Exempts certain transfers like SGBs to non-residents.
Section 50D: Fair market value as consideration for unlisted assets.
NPS Tier-I: Restricted withdrawals, mandatory annuity purchase.
NPS Tier-II: Flexible withdrawals, taxed as capital gains.
AIF Category III: Taxed at trust level, not pass-through.
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NISM 10B NISM Investment Adviser Level 2
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