506. Furnishing of information or documents by an Indian concern in certain cases.

(a) any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value substantially from the assets located in India, as referred to in section 9(10)(a); and

(b) such company or entity, as the case may be, holds, directly or indirectly, such assets in India through, or in, an Indian concern,