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of <h1>Accountant's Report for Capital Gains on Slump Sale Under Section 50B(3) of Income-tax Act, 1961</h1> This document is Form No. 3CEA, a report by an accountant required under section 50B(3) of the Income-tax Act, 1961, for computing capital gains from a slump sale. It includes details of the assessee, the undertaking or division sold, and the purchaser. It outlines the date and consideration of the sale, and calculates the net worth of the transferred undertaking by considering the value of assets and liabilities. The accountant certifies the accuracy of the net worth computation in compliance with the Act. The form must accompany the income return, including financial statements, as per section 139.
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