Any U.S. person meeting this definition must file Financial Crimes Enforcement Network (FinCEN) Form 114 (formerly TD F 90-22.1), Report of Foreign Bank and Financial Accounts (FBAR), with FinCEN.

India is expected to invite bids this year for 114 multi-role fighter jets, a step in line with the effort to bolster the country’s air combat fleet, Reuters cited two sources as saying. The project ...