USAInformation Exchange Agreement • April 2nd, 2020
Contract Type FiledApril 2nd, 2020For purposes of the exchange obligation in Article 2 of this Agreement, the amount and characterization of payments made with respect to a U.S. Reportable Account may be determined in accordance with the principles of the tax laws of India, and the amount and characterization, of payments made with respect to an Indian Reportable Account may be determined in accordance with principles of U.S. federal income tax law.