India

FATCA IGA Model	Model 1A IGA
FATCA IGA Status	Signed and “In Force”
FATCA CAA with the US	Y
Treaty Relief under US Chapter 3	Y
US Treaties and TIEAs
1st CRS Info Exch	2017
OECD AEoI MCAA Protocol/Amended Convention	Signed
CRS Primary Legislation	http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/legislation/primary-legislation-india.pdf
CRS Secondary Legislation	http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/legislation/secondary-legislation-india.pdf
CRS Guidance	http://www.incometaxindia.gov.in/news/guidance-note-on-fatca-and-crs-may-2016.pdf
CRS Excluded Financial Accounts	http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/low-riskentityaccount/India-List-of-low-risk.pdf
CRS Schema	http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/reportingschema/india-domestic-reporting.pdf
CRS Approach	Wider
ISO 3166 (2 digit alpha)	IN
ISO3166 (3 digit numeric) Numeric	356
Region	APAC
Sub Region	Southern Asia
Fiscal Year	1 April – 31 March
ISO 4217 Currency Code	INR
About	India

CRS Reporting of 2016 in 2017
Jurisdiction Name	Triggered by legal instrument	First Exchange
Aland Islands		2017
Anguilla		2017
Argentina	Y	2017
Barbados		2017
Belgium	Y	2017
Bermuda	Y	2017
Bonaire, Sint Eustatius and Saba		2017
Bulgaria	Y	2017
Cayman Islands	Y	2017
Colombia	Y	2017
Croatia	Y	2017
Curacao		2017
Cyprus	Y	2017
Czech Republic	Y	2017
Denmark	Y	2017
Estonia	Y	2017
Faroe Islands	Y	2017
Finland	Y	2017
France	Y	2017
French Guiana		2017
Germany	Y	2017
Gibraltar	Y	2017
Greece	Y	2017
Greenland	Y	2017
Guadeloupe		2017
Guernsey	Y	2017
Hungary	Y	2017
Iceland	Y	2017
Ireland	Y	2017
Isle of Man	Y	2017
Italy	Y	2017
Jersey	Y	2017
Korea, Republic of	Y	2017
Latvia	Y	2017
Liechtenstein	Y	2017
Lithuania	Y	2017
Luxembourg	Y	2017
Malta	Y	2017
Martinique		2017
Mayotte		2017
Mexico	Y	2017
Montserrat	Y	2017
Netherlands	Y	2017
Niue		2017
Norway	Y	2017
Poland		2017
Portugal	Y	2017
Reunion		2017
Romania	Y	2017
Saint Martin (French part)		2017
San Marino	Y	2017
Seychelles	Y	2017
Slovakia	Y	2017
Slovenia	Y	2017
South Africa	Y	2017
Spain	Y	2017
Sweden	Y	2017
Trinidad and Tobago		2017
Turks and Caicos Islands	Y	2017
United Kingdom	Y	2017
Virgin Islands (British)	Y	2017