Furnishing of information: Indian concern must disclose documents when a foreign entity's value derives substantially from Indian assets.

An Indian concern must furnish information or documents to the prescribed income-tax authority where a share or interest in a foreign company or entity derives its value substantially from assets located in India and the foreign entity holds those assets through the Indian concern, for determination of any income accruing or arising in India under the cited provision, within the period and in the manner prescribed.

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