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    <title>Income-tax (Ninth Amendment) Rules, 2001</title>
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    <description>Form No. 3CEA prescribes an accountant&#039;s report for slump sale capital gains, requiring assessee and undertaking particulars, purchaser details, date and consideration, and a detailed net worth computation showing written down value of depreciable assets, book value of other assets, aggregate assets, liabilities attributable to the undertaking or division and the resultant net worth. The accountant must certify examination of records, proper computation of net worth, ignore revaluation adjustments, and file the form with the return of income accompanied by profit and loss account and balance-sheet; separate computations are required for each undertaking or division.</description>
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