For the implementation of the Agreement between the Government of the Republic of Mauritius and the Government of the United States of America for the Exchange of Information Relating to Taxes:
(a) the Director-General of the Mauritius Revenue Authority may require any Mauritius Financial Institution to apply specified due diligence procedures in order to identify U.S Reportable Accounts and accounts held by a Non-participating Financial Institution;
(b) the Director-General may require any Mauritius Financial Institution to provide him with information of specified description; and
(c) the information required under paragraph (b) shall be provided to the Director-General by the Mauritius Financial Institution at such times and in such form and manner as the Director-General may determine
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