Information furnishing requirement: Indian concern must provide documents when foreign entity's value derives substantially from Indian assets. An Indian concern must furnish, within the prescribed period and in the prescribed manner, specified information or documents to the prescribed income-tax authority where a foreign company's or entity's share or interest derives substantially from assets located in India and the foreign entity holds those assets through or in the Indian concern, for purposes of determining income accruing or arising in India attributable to those assets.