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    <title>Furnishing of information or documents by an Indian concern in certain cases</title>
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    <description>Section 506 requires an Indian concern to furnish prescribed information or documents to the prescribed income-tax authority when a foreign company or entity&#039;s share or interest derives substantially its value from assets in India and such foreign entity holds those assets through, or in, the Indian concern, for purposes of determining income accruing or arising in India.</description>
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