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

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....ansferee)   (i) Name (refer Note 1) (ii) Address (refer Note 2) (iii) Permanent Account Number   3. Tax Year 4. Particulars and net worth of the undertaking or division transferred by way of slump sale A (i) Nature of business   (ii) Address of business (refer Note 2) (iii) Date of transfer dd/mm/yyyy (iv) Fair market value (relating to the undertaking or division) of the capital assets transferred by way of slump sale (FMV1)   (a) Book value of assets (I) book value of all the assets (other than jewellery, artistic work, shares, securities and immovable property) as appearing in the books of accounts   (II) any amo....

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....efund, if any, to the extent of the excess over the tax payable with reference to the book profits in accordance with the law applicable thereto   (VI) any amount representing provisions made for meeting liabilities, other than ascertained liabilities   (VII) any amount representing contingent liabilities other than arrears of dividends payable in respect of cumulative preference shares.   (VIII) Book value of liabilities (I)-(II)- (III)-(IV)-(V)-(VI)-(VII)   (f) FMV1 =(a)(IV)+(b)+(c)+(d)-(e)(VIII)   (v) Fair market value of the consideration received or accruing as a result of transfer by way of slump sale (FMV2) (a) value of the monetary consideration received or ....

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.... of the undertaking or division transferred by way of slump sale [(a) + (b)]   (d) Value of liabilities relatable to the undertaking or division as appearing in the books of accounts   (e) Net worth of the undertaking or division [(c) - (d)]   (viii) Copy of the Profit and Loss account and Balance sheet of the relevant tax year UPLOAD B (Repeat, if required) VERIFICATION *I/We have examined the accounts and records of the aforementioned assessee for the tax year..................... *I/We have obtained all the information and explanations which to the best of *my/our knowledge and belief were necessary for the purposes of ascertaining and computing the net worth of the ....