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of <h1>Accountant's report for slump sale must accompany tax return, use Form 3CEA as per Rule 6H, Income Tax Act.</h1> The report of an accountant, as required under sub-section (3) of section 50B of the Income Tax Act, must be submitted by the assessee with their income tax return in cases of a slump sale. This report should be prepared in Form No. 3CEA as specified in Rule 6H of the Income-tax Rules, 1962.
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