Information furnishing obligations under section 285A require Indian concerns to report transfers affecting management or control. Obligation under section 285A requires an Indian concern to disclose identity, status and tax identifiers, group designation and holding entity particulars, and to report transactions that transfer management or control by providing transaction identity, consideration, transferor and transferee details, percentage interest transferred with 12 month holding history, holding structures before and after transfer, financial statements, asset values with valuation basis, and supporting documents; prior year transfers giving rise to income deemed to accrue in India must also be reported and verified by an authorised signatory.