Rule 54 — Form of report of an accountant in respect of slump sale
Parent Act Section(s): Section 63, Section 77, Section 515
Full Text
- Form of report of an accountant in respect of slump sale.– In case of a slump sale under section 77(4), every assessee is required to submit a report from an accountant as defined in section 515(3)(b), in Form No. 28 before the specified date referred to in section 63.
Cross-References
Act Sections Referenced
- Section 63
- Section 77
- Section 515
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]