NISM 10B Investment Adviser Level 2 Notes
Page 107 Of 180
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Gold Fund Taxation: Depends on holding period, no indexation post-2023.
Silver Fund Taxation: Aligned with gold funds, taxed as capital gains.
NPS Exit: 60% withdrawal tax-free, 40% for annuity purchase.
Section 115A: Special rates for non-residents on other product income.
DTAA: Relief for foreign-sourced income from REITs or InvITs.
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