India’s Central Board of Direct Taxes issued an updated version (v1.3) of the schema change document that contains the updates to the reporting schema (Form 61B) for filing returns under the FATCA and common reporting standard (CRS) regimes.
In addition, the CBDT issued instructions for filling information relating to individuals and legal entities at Part B of Form 61B.
Read a May 2017 report [PDF 85 KB] prepared by the KPMG member firm in India
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