NISM 10B Investment Adviser Level 2 Notes
Page 133 Of 180
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Family Business Trust: Ensures smooth succession in businesses.
Gift Taxation: Exempt for relatives, taxable above Rs. 50,000 otherwise.
Capital Gains on Gift: Taxable on sale, cost based on donor’s acquisition.
POA Types: General (broad powers) or special (specific tasks).
POA Registration: Mandatory for immovable property transactions.
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