NISM 10B Investment Adviser Level 2 Notes
Page 84 Of 180
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Indexation: Adjusts cost for inflation, reducing taxable gains.
TDS: Applied on interest from bonds, FDs above specified limits.
Section 194A: Governs TDS on interest other than securities.
Section 193: TDS on interest from securities like debentures.
Non-Resident Taxation: Interest taxable at 20% or DTAA rates.
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