覆盖范围扩大，印度全球税务报告规则纳入加密资产与央行数字货币

Odaily Planet Daily News: India's Central Board of Direct Taxes has revised the global tax reporting framework, extending the scope of the Foreign Account Tax Compliance Act and the Common Reporting Standard to specific crypto assets, central bank digital currencies, and digital currency products, while tightening due diligence requirements for financial institutions. The updated compliance framework provides guidance for banks, mutual funds, insurance companies, custodians, and other investment entities on identifying reportable accounts, verifying tax residency status, and filing financial information reports. Financial institutions are also required to conduct enhanced due diligence on high-value accounts with balances exceeding $1 million.