Income attributable to assets located in India - reporting and accountant certification required for transfers of foreign entity shares. This form requires a transferor to provide identifying particulars and a company-wise breakdown of transfer consideration, acquisition cost, transfer date, income derived, values of Indian-located assets and global assets, and an aggregate computation of income attributable to assets located in India. An examining accountant must certify the computed attributable income, supply professional credentials including UDIN if any, and attach annexures detailing valuation methodology, relied documents, assumptions and computations; negative or qualified responses must be explained.