NISM 23 - Social Impact Assessors Certification Exam Notes
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Charitable Trusts: Trusts registered under Section 12AB qualify for exemptions.
Taxable Transactions: STT applies to taxable securities transactions on SSE.
Exemption Audits: Audits verify NPO compliance with exemption conditions.
Donation Records: NPOs maintain donation records for tax deduction verification.
Income Computation: NPOs compute income before applying tax exemptions.
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NISM 23 - Social Impact Assessors
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