https://www.taxtmi.com/acts?id=53637 A reporting crypto-asset service provider is subject to reporting and due diligence obligations where it has Indian tax residence, incorporation, legal personality, management, filing obligations, or a regular place of business in India, and also for transactions through an Indian branch. The rule further excludes Indian compliance where equivalent requirements have already been completed in a partner jurisdiction on the basis of residence, incorporation, legal personality, filing obligations, management, or branch activity, or where a notification confirms completion under substantially similar nexus rules. en-us Sat, 21 Mar 2026 10:17:54 +0530 Wed, 08 Apr 2026 13:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53637 A reporting crypto-asset service provider is subject to reporting and due diligence obligations where it has Indian tax residence, incorporation, legal personality, management, filing obligations, or a regular place of business in India, and also for transactions through an Indian branch. The rule further excludes Indian compliance where equivalent requirements have already been completed in a partner jurisdiction on the basis of residence, incorporation, legal personality, filing obligations, management, or branch activity, or where a notification confirms completion under substantially similar nexus rules. Act-Rules Income Tax Sat, 21 Mar 2026 10:17:54 +0530 https://www.taxtmi.com/acts?id=53637