Slump sale reporting: prescribed accountant's report required with the return to certify net worth and allocation for capital gains. A mandatory accountant's report for transfers by way of slump sale must be furnished with the return of income in the prescribed Form No. 3CEA; it requires assessee and undertaking identification, purchaser and transaction details, book-value particulars and allocation ratios, and a certified computation of the net worth of the assessee and the transferred undertaking or division. The accountant must certify that necessary information was obtained and that net-worth computation follows the statutory provision; the report must be filed with profit and loss account and balance sheet or audited statements and separate computations where multiple undertakings are transferred.