Information furnishing obligation requires Indian concerns to provide documents when foreign shares derive substantial value from Indian assets. Where a foreign company or entity's share or interest derives substantially its value from assets located in India and that entity holds those assets through an Indian concern, the Indian concern must furnish, within the prescribed period and in the prescribed manner, the information or documents to the prescribed income tax authority to enable determination of income accruing or arising in India under the source based provision of clause (i) of sub section (1) of section 9.