NISM 10B Investment Adviser Level 2 Notes
Page 87 Of 180
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RBI Floating Rate Bonds: Interest taxable, reset periodically.
Sovereign Gold Bonds: Interest taxable; capital gains exempt on redemption.
Tax-Free Bonds: Interest exempt under Section 10(15).
DTAA: Reduces tax liability for non-residents on debt income.
Section 112A: Does not apply to debt products post-2023 amendments.
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