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    <title>Income-tax (21st Amendment) Rules, 1999</title>
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    <description>A mandatory accountant&#039;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.</description>
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      <description>A mandatory accountant&#039;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.</description>
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