NISM 5B Mutual Fund Foundation Certification Exam Notes
Page 90 Of 121
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Stamp Duty Scope: Covers all mutual fund unit transactions.
ELSS Restrictions: No dividend reinvestment option in ELSS.
Tax Transparency: Investors bear tax on distributed income.
Equity Fund Definition: Over 65% allocation to equity securities.
Non-Equity Funds: Include debt, liquid, and money market funds.
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