Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been...
321
Transcript of Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been...
![Page 1: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/1.jpg)
![Page 2: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/2.jpg)
![Page 3: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/3.jpg)
![Page 4: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/4.jpg)
![Page 5: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/5.jpg)
![Page 6: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/6.jpg)
![Page 7: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/7.jpg)
![Page 8: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/8.jpg)
![Page 9: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/9.jpg)
![Page 10: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/10.jpg)
![Page 11: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/11.jpg)
![Page 12: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/12.jpg)
![Page 13: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/13.jpg)
![Page 14: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/14.jpg)
![Page 15: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/15.jpg)
![Page 16: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/16.jpg)
![Page 17: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/17.jpg)
![Page 18: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/18.jpg)
![Page 19: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/19.jpg)
![Page 20: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/20.jpg)
![Page 21: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/21.jpg)
![Page 22: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/22.jpg)
![Page 23: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/23.jpg)
![Page 24: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/24.jpg)
![Page 25: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/25.jpg)
![Page 26: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/26.jpg)
![Page 27: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/27.jpg)
![Page 28: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/28.jpg)
![Page 29: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/29.jpg)
![Page 30: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/30.jpg)
![Page 31: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/31.jpg)
![Page 32: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/32.jpg)
![Page 33: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/33.jpg)
![Page 34: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/34.jpg)
![Page 35: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/35.jpg)
![Page 36: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/36.jpg)
![Page 37: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/37.jpg)
![Page 38: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/38.jpg)
![Page 39: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/39.jpg)
![Page 40: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/40.jpg)
![Page 41: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/41.jpg)
![Page 42: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/42.jpg)
![Page 43: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/43.jpg)
![Page 44: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/44.jpg)
![Page 45: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/45.jpg)
![Page 46: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/46.jpg)
![Page 47: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/47.jpg)
![Page 48: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/48.jpg)
![Page 49: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/49.jpg)
![Page 50: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/50.jpg)
![Page 51: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/51.jpg)
![Page 52: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/52.jpg)
![Page 53: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/53.jpg)
![Page 54: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/54.jpg)
![Page 55: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/55.jpg)
![Page 56: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/56.jpg)
![Page 57: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/57.jpg)
![Page 58: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/58.jpg)
![Page 59: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/59.jpg)
![Page 60: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/60.jpg)
![Page 61: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/61.jpg)
![Page 62: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/62.jpg)
![Page 63: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/63.jpg)
![Page 64: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/64.jpg)
![Page 65: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/65.jpg)
![Page 66: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/66.jpg)
![Page 67: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/67.jpg)
![Page 68: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/68.jpg)
![Page 69: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/69.jpg)
![Page 70: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/70.jpg)
![Page 71: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/71.jpg)
![Page 72: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/72.jpg)
![Page 73: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/73.jpg)
![Page 74: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/74.jpg)
![Page 75: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/75.jpg)
![Page 76: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/76.jpg)
![Page 77: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/77.jpg)
![Page 78: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/78.jpg)
![Page 79: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/79.jpg)
![Page 80: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/80.jpg)
![Page 81: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/81.jpg)
![Page 82: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/82.jpg)
![Page 83: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/83.jpg)
![Page 84: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/84.jpg)
![Page 85: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/85.jpg)
![Page 86: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/86.jpg)
![Page 87: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/87.jpg)
![Page 88: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/88.jpg)
![Page 89: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/89.jpg)
![Page 90: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/90.jpg)
![Page 91: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/91.jpg)
![Page 92: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/92.jpg)
![Page 93: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/93.jpg)
![Page 94: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/94.jpg)
![Page 95: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/95.jpg)
![Page 96: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/96.jpg)
![Page 97: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/97.jpg)
![Page 98: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/98.jpg)
![Page 99: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/99.jpg)
![Page 100: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/100.jpg)
![Page 101: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/101.jpg)
![Page 102: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/102.jpg)
![Page 103: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/103.jpg)
![Page 104: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/104.jpg)
![Page 105: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/105.jpg)
![Page 106: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/106.jpg)
![Page 107: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/107.jpg)
![Page 108: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/108.jpg)
![Page 109: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/109.jpg)
![Page 110: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/110.jpg)
![Page 111: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/111.jpg)
![Page 112: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/112.jpg)
![Page 113: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/113.jpg)
![Page 114: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/114.jpg)
![Page 115: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/115.jpg)
![Page 116: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/116.jpg)
![Page 117: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/117.jpg)
![Page 118: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/118.jpg)
![Page 119: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/119.jpg)
![Page 120: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/120.jpg)
![Page 121: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/121.jpg)
![Page 122: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/122.jpg)
![Page 123: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/123.jpg)
![Page 124: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/124.jpg)
![Page 125: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/125.jpg)
![Page 126: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/126.jpg)
![Page 127: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/127.jpg)
![Page 128: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/128.jpg)
![Page 129: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/129.jpg)
![Page 130: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/130.jpg)
![Page 131: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/131.jpg)
![Page 132: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/132.jpg)
![Page 133: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/133.jpg)
![Page 134: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/134.jpg)
![Page 135: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/135.jpg)
![Page 136: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/136.jpg)
![Page 137: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/137.jpg)
![Page 138: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/138.jpg)
![Page 139: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/139.jpg)
![Page 140: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/140.jpg)
![Page 141: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/141.jpg)
![Page 142: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/142.jpg)
![Page 143: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/143.jpg)
![Page 144: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/144.jpg)
![Page 145: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/145.jpg)
![Page 146: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/146.jpg)
![Page 147: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/147.jpg)
![Page 148: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/148.jpg)
![Page 149: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/149.jpg)
![Page 150: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/150.jpg)
![Page 151: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/151.jpg)
![Page 152: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/152.jpg)
![Page 153: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/153.jpg)
![Page 154: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/154.jpg)
![Page 155: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/155.jpg)
![Page 156: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/156.jpg)
![Page 157: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/157.jpg)
![Page 158: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/158.jpg)
![Page 159: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/159.jpg)
![Page 160: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/160.jpg)
![Page 161: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/161.jpg)
![Page 162: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/162.jpg)
![Page 163: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/163.jpg)
![Page 164: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/164.jpg)
![Page 165: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/165.jpg)
![Page 166: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/166.jpg)
![Page 167: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/167.jpg)
![Page 168: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/168.jpg)
![Page 169: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/169.jpg)
![Page 170: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/170.jpg)
![Page 171: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/171.jpg)
![Page 172: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/172.jpg)
![Page 173: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/173.jpg)
![Page 174: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/174.jpg)
![Page 175: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/175.jpg)
![Page 176: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/176.jpg)
![Page 177: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/177.jpg)
![Page 178: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/178.jpg)
![Page 179: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/179.jpg)
![Page 180: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/180.jpg)
![Page 181: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/181.jpg)
![Page 182: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/182.jpg)
![Page 183: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/183.jpg)
![Page 184: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/184.jpg)
![Page 185: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/185.jpg)
![Page 186: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/186.jpg)
![Page 187: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/187.jpg)
![Page 188: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/188.jpg)
![Page 189: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/189.jpg)
![Page 190: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/190.jpg)
![Page 191: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/191.jpg)
![Page 192: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/192.jpg)
![Page 193: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/193.jpg)
![Page 194: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/194.jpg)
![Page 195: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/195.jpg)
![Page 196: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/196.jpg)
![Page 197: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/197.jpg)
![Page 198: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/198.jpg)
![Page 199: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/199.jpg)
![Page 200: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/200.jpg)
![Page 201: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/201.jpg)
![Page 202: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/202.jpg)
![Page 203: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/203.jpg)
![Page 204: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/204.jpg)
![Page 205: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/205.jpg)
![Page 206: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/206.jpg)
![Page 207: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/207.jpg)
![Page 208: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/208.jpg)
![Page 209: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/209.jpg)
![Page 210: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/210.jpg)
![Page 211: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/211.jpg)
![Page 212: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/212.jpg)
![Page 213: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/213.jpg)
![Page 214: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/214.jpg)
![Page 215: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/215.jpg)
![Page 216: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/216.jpg)
![Page 217: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/217.jpg)
![Page 218: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/218.jpg)
![Page 219: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/219.jpg)
![Page 220: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/220.jpg)
![Page 221: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/221.jpg)
![Page 222: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/222.jpg)
![Page 223: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/223.jpg)
![Page 224: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/224.jpg)
![Page 225: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/225.jpg)
![Page 226: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/226.jpg)
![Page 227: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/227.jpg)
![Page 228: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/228.jpg)
![Page 229: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/229.jpg)
![Page 230: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/230.jpg)
![Page 231: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/231.jpg)
![Page 232: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/232.jpg)
![Page 233: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/233.jpg)
![Page 234: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/234.jpg)
![Page 235: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/235.jpg)
![Page 236: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/236.jpg)
![Page 237: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/237.jpg)
![Page 238: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/238.jpg)
![Page 239: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/239.jpg)
![Page 240: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/240.jpg)
![Page 241: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/241.jpg)
![Page 242: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/242.jpg)
![Page 243: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/243.jpg)
![Page 244: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/244.jpg)
![Page 245: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/245.jpg)
![Page 246: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/246.jpg)
![Page 247: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/247.jpg)
![Page 248: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/248.jpg)
![Page 249: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/249.jpg)
![Page 250: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/250.jpg)
![Page 251: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/251.jpg)
![Page 252: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/252.jpg)
![Page 253: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/253.jpg)
![Page 254: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/254.jpg)
![Page 255: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/255.jpg)
![Page 256: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/256.jpg)
![Page 257: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/257.jpg)
![Page 258: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/258.jpg)
![Page 259: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/259.jpg)
![Page 260: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/260.jpg)
![Page 261: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/261.jpg)
![Page 262: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/262.jpg)
![Page 263: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/263.jpg)
![Page 264: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/264.jpg)
![Page 265: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/265.jpg)
![Page 266: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/266.jpg)
![Page 267: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/267.jpg)
![Page 268: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/268.jpg)
![Page 269: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/269.jpg)
![Page 270: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/270.jpg)
![Page 271: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/271.jpg)
![Page 272: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/272.jpg)
![Page 273: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/273.jpg)
![Page 274: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/274.jpg)
![Page 275: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/275.jpg)
![Page 276: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/276.jpg)
![Page 277: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/277.jpg)
![Page 278: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/278.jpg)
![Page 279: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/279.jpg)
![Page 280: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/280.jpg)
![Page 281: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/281.jpg)
![Page 282: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/282.jpg)
![Page 283: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/283.jpg)
![Page 284: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/284.jpg)
![Page 285: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/285.jpg)
![Page 286: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/286.jpg)
![Page 287: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/287.jpg)
![Page 288: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/288.jpg)
![Page 289: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/289.jpg)
![Page 290: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/290.jpg)
![Page 291: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/291.jpg)
![Page 292: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/292.jpg)
![Page 293: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/293.jpg)
![Page 294: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/294.jpg)
![Page 295: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/295.jpg)
![Page 296: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/296.jpg)
![Page 297: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/297.jpg)
![Page 298: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/298.jpg)
![Page 299: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/299.jpg)
![Page 300: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/300.jpg)
![Page 301: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/301.jpg)
![Page 302: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/302.jpg)
![Page 303: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/303.jpg)
![Page 304: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/304.jpg)
![Page 305: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/305.jpg)
![Page 306: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/306.jpg)
![Page 307: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/307.jpg)
![Page 308: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/308.jpg)
![Page 309: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/309.jpg)
![Page 310: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/310.jpg)
![Page 311: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/311.jpg)
![Page 312: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/312.jpg)
![Page 313: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/313.jpg)
![Page 314: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/314.jpg)
![Page 315: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/315.jpg)
![Page 316: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/316.jpg)
![Page 317: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/317.jpg)
![Page 318: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/318.jpg)
![Page 319: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/319.jpg)
![Page 320: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/320.jpg)
![Page 321: Guidance Note FATCA and CRS...on 31 st May 2016 In this v ersion, following major changes hav e been done: a. Clarifications issued on 19.02.2016 and 26.05.2016 hav e been incorporated.](https://reader033.fdocuments.us/reader033/viewer/2022050601/5fa86405b4455d435a7d6af0/html5/thumbnails/321.jpg)