India

in-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

FATCA-Agreement-India-7-9-2015

Understanding-India

clarification-for-implementation-of-fatca-and-crs-19-02-2016

clarification-for-fatca-and-crs-26-05-2016

Notification no. 62 -2015 08 07-

india-domestic-reporting31-08-2016Press Release-ClosureofAccounts114H

primary-legislation-india