The Federal Board of Revenue issued SRO 166(I)/2017 on 15 March 2017, amending the Income Tax Rules 2002 by inserting Rules 78A to 78J to implement the Common Reporting Standard for financial institutions for the automatic exchange of information with OECD member countries. The draft amendments were released to the public for comments via SRO 101(I)/2017 of 17 February 2017.
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