Maintenance and furnishing of information and document by constituent entity of an international group under section 171

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....uring the accounting year, as per the books of account, exceeds fifty crore rupees; or a (ii) in respect of purchase, sale, transfer, lease or use of intangible property during the accounting year, as per the books of account, exceeds ten crore rupees, keep and maintain the following information and documents of the international group:- (A) a list of all entities of the international group along with their addresses; (B) a chart depicting the legal status of the constituent entity and ownership structure of the entire international group; (C) a description of the business of international group during the accounting year including - (I) the nature of the business or businesses; ....

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.... of the international group engaged in development and management of intangible property along with their addresses; (F) a list of all the important intangible property or groups of intangible property owned by the international group along with the names and addresses of the group entities that legally own such intangible property; (G) a list and brief description of important agreements among members of the international group related to intangible property, including cost contribution arrangements, principal research service agreements and license agreements; (H) a detailed description of the transfer pricing policies of the international group related to research and development and intangible property; ....