Format pack, 2 formats · FV08-C5

Income-tax Valuations, Rule 57, s.79, s.92(2)(m), Slump Sale, ESOP and Indirect Transfer

The Income-tax valuations a company and its shareholders need under the Income-tax Act 2025 and the Income-tax Rules 2026, with the 1961-Act position alongside for open years, the NAV formula worked line by line, and the reports for slump sales, ESOPs and indirect transfers.

Length
3 pages
Blanks to fill
56
Files
Word and PDF
Law stated to
16 September 2026

The 2 formats inside

  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 blanksOn its own₹149
  2. 2Merchant banker's certificate of fair market value for ESOP perquisites.17(1)(d), s.17(4)(h) · Rule 15(6)(d), Income-tax Rules 202622 blanksOn its own₹149

Read the opening

The first part of “Accountant's report on slump sale, skeleton for Form 28”, 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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