NISM 5B Mutual Fund Foundation Certification Exam Notes
Page 67 Of 121
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Commission Taxation: GST applies to distributor commissions under reverse charge.
Nominee Rights: Nominees can claim commissions post-distributor’s demise.
Distributor Ethics: Must adhere to AMFI’s code of conduct.
Direct Plan Switches: Upfront commissions clawed back on switches to direct plans.
Small Town Focus: Encourages mutual fund penetration in smaller cities.
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