Furnishing of report requires specified international group reporting and information exchange compliance across jurisdictions. Imposes notification and filing obligations on Indian resident constituent entities of international groups: notify whether they are the alternate reporting entity or provide parent/alternate entity details; require parent or alternate reporting entities resident in India to furnish a report within twelve months after the reporting accounting year containing aggregate jurisdictional financial data, constituent entity details, business activities and other prescribed information; mandates filing by other Indian constituent entities where the parent does not file or where no exchange agreement exists or systemic failure occurs; allows one designated Indian entity to file on behalf of multiple resident constituents and permits authority verification notices; exemptions apply below a prescribed revenue threshold.