NISM 10B Investment Adviser Level 2 Notes
Page 75 Of 180
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Interest on Securities: Taxable unless specifically exempt.
Pooled Investment Vehicle: Income from REITs or InvITs taxed here.
Foreign Dividends: Taxable in India, with DTAA relief for foreign taxes.
Savings Account Interest: Exempt up to Rs. 10,000 under Section 80TTA.
Senior Citizen Interest: Exempt up to Rs. 50,000 under Section 80TTB.
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