NISM 10B Investment Adviser Level 2 Notes
Page 132 Of 180
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Privileged Will: Made by soldiers or mariners in specific conditions.
Section 61: Taxes trust income if revocable, in settlor’s hands.
Section 63: Taxes discretionary trust income in trustee’s hands.
Trustee: Manages trust assets as per settlor’s instructions.
Beneficiary: Receives benefits from trust or will.
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