https://www.taxtmi.com/acts?id=53639 Reporting crypto-asset service providers must determine whether individual and entity crypto-asset users, and where relevant their controlling persons, are reportable users through self-certification, reasonableness checks, AML/KYC records, and updated documentation where circumstances change. The rule prescribes the form and content of valid self-certifications, including residence details, tax identification numbers where applicable, and information for controlling persons, while allowing limited exceptions where no TIN is issued or collected under foreign law. Providers may rely on third parties and retained documentation, but remain responsible for due diligence and must keep records for not less than seven tax years. en-us Sat, 21 Mar 2026 10:18:59 +0530 Wed, 08 Apr 2026 13:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53639 Reporting crypto-asset service providers must determine whether individual and entity crypto-asset users, and where relevant their controlling persons, are reportable users through self-certification, reasonableness checks, AML/KYC records, and updated documentation where circumstances change. The rule prescribes the form and content of valid self-certifications, including residence details, tax identification numbers where applicable, and information for controlling persons, while allowing limited exceptions where no TIN is issued or collected under foreign law. Providers may rely on third parties and retained documentation, but remain responsible for due diligence and must keep records for not less than seven tax years. Act-Rules Income Tax Sat, 21 Mar 2026 10:18:59 +0530 https://www.taxtmi.com/acts?id=53639