The CBDT's July guidance ties India's new exchange-reporting rules directly to CARF, formalizing cross-border data exchange for crypto for the first time.
The first Form 167 filings from Indian exchanges are due in 2027, with automatic international data exchange expected to begin around April 2027.
Investors with cross-border ties — dual residency, accounts on foreign exchanges, or family abroad — face the biggest change in visibility.
Expect more detail on which partner jurisdictions join the exchange as 2027 approaches.
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