NISM 10B Investment Adviser Level 2 Notes
Page 106 Of 180
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Keyman Policy Premium: Deductible as business expense for employer.
ULIP Lock-In: 5-year lock-in for tax-exempt maturity proceeds.
REIT Capital Gains: Taxed like listed equity for listed units.
InvIT Capital Gains: Similar to REITs, based on holding period.
SGB Interest: Taxable at slab rates, paid semi-annually.
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