https://www.taxtmi.com/acts?id=3484 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 12 Aug 2025 15:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3484 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3484