INDIA: FATCA GUIDANCE NOTES

India’s Ministry of Finance, Department of Revenue (Foreign Tax and Tax Research Division) on 31 August 2015 released guidance notes with respect to implementation of the reporting requirements under rules 114F to 114H of the Income tax rules. Rules 114F to 114H implement the intergovernmental agreement (IGA) between India and the United States pursuant to the FATCA regime.

10 September 2015

Read a September 2015 report [PDF 59 KB] prepared by the KPMG member firm in India.