Information filing obligations require electronic submission of prescribed form and supporting corporate ownership and valuation documents. Indian concerns must electronically submit prescribed Form No. 49D to the assessing officer within the statutory timeframe after transfers of shares or interests in foreign companies affecting Indian assets, maintain and produce documentation on ownership structures, transfer agreements, financial statements, valuation and audit reports, decision and implementation records, tax paid outside India, and transactional accounting documents (with English translations where applicable), and retain the specified information for the statutory retention period; group designation may permit a single Indian concern to furnish information on behalf of all constituent entities, subject to compliance.