NISM 23 - Social Impact Assessors Certification Exam Notes
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Tax Reliefs: NPOs apply tax reliefs to reduce taxable income under the Income Tax Act.
Financial Transparency: NPOs maintain financial records for tax exemption compliance.
Donor Benefits: Donors receive tax benefits for contributions to SSE-listed NPOs.
STT Applicability: STT applies to transactions on recognized stock exchanges, including SSE.
Exemption Eligibility: NPOs must demonstrate charitable intent for tax exemptions.
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NISM 23 - Social Impact Assessors
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