Single format · FV08-C5-2

Accountant's report on slump sale, skeleton for Form 28

A single format from the Income-tax Valuations, Rule 57, s.79, s.92(2)(m), Slump Sale, ESOP and Indirect Transfer pack. s.77 · Rules 53-54, Income-tax Rules 2026 (formerly s.50B, Form 3CEA).

Length
2 pages
Blanks to fill
34
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Accountant's report on slump sale, skeleton for Form 28s.77 · Rules 53-54, Income-tax Rules 2026 (formerly s.50B, Form 3CEA)34 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Working draft for the engagement file — the report is furnished electronically in the notified Form 28; map each paragraph to the form fields before filing

REPORT OF AN ACCOUNTANT UNDER SECTION 77 OF THE INCOME-TAX ACT, 2025 — COMPUTATION OF NET WORTH AND FAIR MARKET VALUE OF THE UNDERTAKING TRANSFERRED BY WAY OF SLUMP SALE

1. We have examined the books of account and other documents of [Name of transferor] (PAN [Transferor's PAN]) ("the assessee") relating to the undertaking known as [name / description of undertaking] ("the Undertaking"), transferred by way of slump sale to [Name of transferee] (PAN [Transferee's PAN]) under the business transfer agreement dated [Date of business transfer agreement], with effect from [date of transfer].

11 more paragraphs and tables follow in the full format.

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