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    <title>Report of an accountant to be furnished by an assessee under section 77(4) of the Act relating to the computation of capital gains in the case of slump sale</title>
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    <description>Report of an accountant is prescribed for a slump sale to compute capital gains and net worth of the transferred undertaking or division. The form requires particulars of the transferor, transferee, business, transfer date, accounts, fair market value of assets and consideration, and the resulting net worth. It also includes verification by the accountant and filing of the report along with the return of income.</description>
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