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Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer:...

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Page 1: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 2: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 3: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 4: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 5: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 6: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 7: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 8: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 9: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 10: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 11: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 12: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 13: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 14: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 15: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 16: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 17: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 18: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 19: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 20: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 21: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 22: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 23: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 24: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 25: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 26: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 27: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 28: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 29: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 30: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 31: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 32: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 33: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 34: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 35: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 36: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 37: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 38: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 39: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 40: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 41: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 42: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 43: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 44: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 45: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 46: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 47: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 48: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 49: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 50: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 51: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 52: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 53: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 54: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 55: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 56: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 57: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 58: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 59: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 60: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 61: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 62: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 63: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 64: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 65: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 66: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 67: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 68: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 69: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 70: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 71: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 72: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 73: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 74: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 75: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 76: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 77: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 78: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 79: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 80: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 81: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 82: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 83: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 84: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 85: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 86: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 87: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 88: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 89: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 90: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 91: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 92: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 93: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 94: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 95: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 96: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 97: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 98: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 99: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 100: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 101: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 102: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 103: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 104: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 105: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 106: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 107: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 108: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 109: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 110: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 111: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 112: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 113: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 114: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 115: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 116: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 117: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 118: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 119: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 120: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 121: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 122: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 123: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 124: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 125: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 126: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 127: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 128: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 129: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 130: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 131: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

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Page 133: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 134: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 135: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

Page 136: Guidance Note FATCA and CRS - Income Tax Department · Guidance Note on FATCA and CRS. Disclaimer: The world map on the cover is not accurate and is for illustration purpose only.

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