Computation of net worth for slump sale requires an accountant's report certifying net worth under section 50B and filing. Form 3CEA requires an accountant's report under section 50B setting out identification of parties, date and consideration of the slump sale, and a certified computation of the net worth of the transferred undertaking or division: written down value of depreciable assets per section 43, book value of other assets, aggregate asset value, liabilities as per books and net worth as aggregate less liabilities. The accountant must certify examination of records, obtaining necessary information and that the net worth computation conforms to section 50B; revaluation changes are to be ignored and separate computations must be shown for each undertaking.