Which one of the following situations best reflects "Indirect Transfers" often talked about in media recently with reference to India?

Indirect Transfers: This refers to a situation where a foreign company transfers ownership of assets located in India, but not directly. Instead, they might transfer shares of a subsidiary company that holds the Indian assets. Taxation on Underlying Assets: The Indian government aims to tax the transfer of assets with substantial value in India, even if the transaction happens offshore. Indirect transfer provisions ensure that the foreign company pays capital gains tax on the underlying Indian assets.