NISM PMS Distributors ( NISM 21A ) Certification Exam Notes
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Derivative Gains: Treated as business income, taxed at slab rates.
Tax Reporting: Includes capital gains, dividends, and fee details.
Tax Compliance: Essential for accurate ITR filing by investors.
Capital Gains Report: Details gains for tax calculation purposes.
TDS Certificates: Issued for tax deducted on dividends and interest.
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