TaxTMI 
TaxTMI 
Income-tax (Ninth Amendment) Rules, 2001
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.... Rules, 1962, namely:-- 1 (1). These rules may be called the Income-tax (Ninth Amendment) Rules, 2001. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in Appendix II, for Form No. 3CEA, the following shall be substituted, namely "FORM No. 3CEA [See rule 6H] Report of an accountant to be furnished by an assessee unde....
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....le refer red to in item 2 ................... 6. Net worth of the undertaking or division referred to in item 2: (a) In the case of depreciable assets, written down value of the assets of the undertaking or division transferred by way of slump sale, determined in accordance with sub-item (C) of item (i) of sub clause (c) of clause (6) of section 43 Rs ................ (b) In the case of other a....
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.... ascertaining and computing the net worth of the undertaking or division which has been transferred by way of slump sale. *I-We certify that the net worth of the undertaking or division has been computed correctly in accordance with the provisions of section 50B of the Income-tax Act, 1961. .................... Signed **Accountant Place............... Date ............... Notes: 1. *Delete....