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VITVellore Institute of Technology r:..;f/A (Deemed to be University under section 3 of UGC Act, 1956)Undergraduate Admissions 202S26UG Science & Humanities Programmes (BBA, B.Com, BCA, B.Sc.)(3 Vear)___SI.No.CONTENTS1About

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What is f--a deemed to be?

f--a deemed to be is a specific tax reporting requirement that applies to certain foreign financial assets and accounts, allowing the IRS to track the income and assets held by U.S. taxpayers abroad.

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U.S. taxpayers who have foreign financial assets exceeding certain thresholds are required to file f--a deemed to be, including individuals, corporations, partnerships, and trusts.

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The purpose of f--a deemed to be is to enhance tax compliance by ensuring that U.S. taxpayers report their foreign financial assets, thereby preventing tax evasion and improving transparency.

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Information that must be reported on f--a deemed to be includes the types of foreign financial assets, the value of each asset, income generated from these assets, and details of any foreign accounts.

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