https://www.taxtmi.com/news?id=71803 Form No. 28 is the accountant's report required under section 77(4) of the Income-tax Act, 2025 for computation of capital gains in a slump sale. It applies where an undertaking or division is transferred as a going concern for lump-sum consideration without assigning separate values to assets and liabilities, and it is mandatory for certifying net worth and capital gains. The form must be filed once in a year on or before the due date for the income-tax return, only online, and cannot be edited after submission. A valid PAN is required. en-us Thu, 26 Mar 2026 11:40:24 +0530 Thu, 26 Mar 2026 11:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71803 Form No. 28 is the accountant's report required under section 77(4) of the Income-tax Act, 2025 for computation of capital gains in a slump sale. It applies where an undertaking or division is transferred as a going concern for lump-sum consideration without assigning separate values to assets and liabilities, and it is mandatory for certifying net worth and capital gains. The form must be filed once in a year on or before the due date for the income-tax return, only online, and cannot be edited after submission. A valid PAN is required. News - Thu, 26 Mar 2026 11:40:24 +0530 https://www.taxtmi.com/news?id=71803