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Obligations to Obtain and Exchange Information with Respect to Reportable Accounts

Article 2 - Agreement - Agreement between the Government of the Republic of India and the Government of the United States of America - DTAA - Article 2 - Article 2 1. Subject to the provisions of Article 3 of this Agreement, each Party shall obtain t .....

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information to be obtained and exchanged is: a) In the case of India with respect to each U.S. Reportable Account of each Reporting Indian Financial Institution: (1) the name, address, and U.S. TIN of each Specified U.S. Person that is an Account Ho .....

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.S. TIN (if any) of such entity and each such Specified U.S. Person; (2) the account number (or functional equivalent in the absence of an account number); (3) the name and identifying number of the Reporting Indian Financial Institution; (4) the acc .....

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uring such year, immediately before closure; (5) in the case of any Custodial Account: (A) the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held i .....

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the account during the calendar year or other appropriate reporting period with respect to which the Reporting Indian Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder; (6) in the case of any .....

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e, the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Indian Financial Institution is the obligor or debtor, inc .....

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