Form 3CEA is an accountant’s report required under Rule 6H and Section 50B(3) of the Income-tax Act, 1961 for the computation of capital gains arising from a slump sale. It captures key details of the assessee, the transferred undertaking or division, sale consideration, net worth calculation, assets, and liabilities to determine taxable capital gains accurately. This form ensures transparency and compliance in business transfer transactions carried out through slump sale. Download Form 3CEA to certify net worth calculations and meet income tax reporting requirements.

Source: https://incometaxindia.gov.in



