Slump sale reporting requires an accountant's report in Form No. 3CEA for income tax returns. Accountant's report required to be furnished by every assessee along with the return of income in case of slump sale must be prepared in Form No. 3CEA. The rule prescribes the form of report under sub-section (3) of section 50B and operates as the reporting mechanism for slump sale transactions under the Income-tax Rules, 1962.