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    <title>Reporting of U.S. Tax Identification Numbers (TINs) for pre-existing accounts by Financial Institutions</title>
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    <description>RFIs under the India-U.S. FATCA IGA must obtain and report U.S. TINs for pre-existing accounts from 2017; under IRS Notice 2017-46, an FFI that reports date of birth for holders lacking a U.S. TIN, annually requests missing TINs, and electronically searches internal data for missing TINs before reporting 2017, will not be deemed significantly non-compliant solely for failing to report required U.S. TINs; absent a TIN, RFIs may insert nine capital letters (e.g. AAAAAAAA) in the TIN field in Form 61B provided the three conditions are met.</description>
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      <description>RFIs under the India-U.S. FATCA IGA must obtain and report U.S. TINs for pre-existing accounts from 2017; under IRS Notice 2017-46, an FFI that reports date of birth for holders lacking a U.S. TIN, annually requests missing TINs, and electronically searches internal data for missing TINs before reporting 2017, will not be deemed significantly non-compliant solely for failing to report required U.S. TINs; absent a TIN, RFIs may insert nine capital letters (e.g. AAAAAAAA) in the TIN field in Form 61B provided the three conditions are met.</description>
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