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    <title>Form of report of an accountant in respect of slump sale</title>
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    <description>In a slump sale under section 77(4), every assessee is required to furnish a report from an accountant as defined in section 515(3)(b). The report must be submitted in Form No. 28 before the specified date referred to in section 63, prescribing the procedural form and timing for compliance in such transactions.</description>
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