(8)"reportable person" means,-(a)one or more specified U.S. persons; or(b)one or more persons other than,-(i)a corporation, the stock of which is regularly traded on one or more established securities markets;(ii)any corporation that is a related entity of a corporation mentioned in item (i);(iii)a Governmental entity;(iv)an International organisation;(v)a Central bank; or(vi)a financial institution,that is a resident of any country or territory outside India (except the United States of America) under the tax laws of such country or territory or an estate of a decedent who was a resident of any country or territory outside India (except the United States of America) under the tax laws of such country or territory;
