NISM 23 - Social Impact Assessors Certification Exam Notes
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NPO Registration: Valid registration under Section 12AB is mandatory for exemptions.
Tax Transparency: NPOs ensure transparency in financial reporting for tax purposes.
Donor Tax Relief: Donors receive tax relief for contributions to eligible NPOs.
SEBI Act, 1992: The SEBI Act empowers SEBI to regulate securities markets and protect investors.
ICDR Regulations: SEBI ICDR Regulations cover IPOs, rights issues, and depository receipts.
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NISM 23 - Social Impact Assessors
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