Taxation in Securities Markets (NISM Certification Examination Work Book (XX))

............................................................................................
Description
This workbook has been developed to assist candidates in preparing for the National Institute of Securities Markets (NISM) Certification Examination for Taxation in Securities Markets. NISM-Series-XX: Taxation in Securities Markets Certification Examination seeks to create knowledge amongst market participants about the different taxation aspects in the Securities Markets. The book covers various concepts and definition of tax as per the Income Tax Act, taxation of various products and intermediaries in the Securities Markets, Tax aspects in IFSC, etc.
............................................................................................
Table of Contents
1. Introduction to Securities Markets and Securities
2. Concepts in Taxation
3. Capital Gains
4. Income From Other Sources
5. Taxation of Debt Product
6. Taxation of Equity Products
7. Taxation of other Products
8. Business Income
9. Taxation in the Hands of Intermediaries
10. Taxation in the Hands of Foreign Portfolio Investors (FPIs)
11. Tax Implications of IFSC
12. Tax Provisions for Special Cases
13. Indirect Taxes in Securities Markets