FATCA compliance obligations: Indian financial institutions avoid U.S. withholding by identifying and reporting U.S. reportable accounts correctly. FATCA relief for Indian financial institutions depends on India's treaty compliance and institutions' fulfillment of reporting, registration, withholding and intermediary information obligations; recalcitrant account withholding is suspended where India provides required information; Indian retirement plans and Non Reporting Indian Financial Institutions receive deemed compliant or exempt status as appropriate; special rules preserve compliance when Related Entities or branches cannot meet participating criteria, subject to identification, reporting and solicitation restrictions; timing and definitional coordination with U.S. rules is permitted.