Significant non-compliance notification and treatment as nonparticipating financial institution if unresolved, with domestic enforcement and corrective reporting. Competent Authorities must notify each other of administrative errors and significant non-compliance by Reporting Financial Institutions; the notified Party applies domestic law, including penalties, to secure corrected information or enforce obligations. Persistent unresolved significant non-compliance by a Reporting Indian Financial Institution results in treatment as a Nonparticipating Financial Institution. Reporting Financial Institutions may use third-party service providers but retain ultimate responsibility, and Parties must prevent circumvention of reporting requirements.