NISM 10B Investment Adviser Level 2 Notes
Page 79 Of 180
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Interest Accrual: Taxable yearly even if received on maturity.
Tax Audit: Applies if income exceeds specified limits.
Loss Set-Off: Losses under this head set off against other income.
Bank FD Interest: Taxable annually on accrual basis.
Post Office Savings: Interest partially exempt under Section 10.
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NISM 10B NISM Investment Adviser Level 2
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