NISM 10B Investment Adviser Level 2 Notes

Page 95 Of 180

Go to:

  • TDS on Dividends: 10% if dividends exceed Rs. 5,000 annually.
  • Foreign Equity Shares: Taxable in India with DTAA relief.
  • Exchange Charges: Included in cost of acquisition for capital gains.
  • Demat Charges: Allowable as expense in computing capital gains.
  • Preference Shares: Taxed based on listing and holding period.

NISM 10B NISM Investment Adviser Level 2

Copyright 2025 - MODELEXAM MODELEXAM®