Rule 54 requires every assessee making a slump sale under section 77(4) to submit an accountant's report in Form No. 28 before the specified date referred to in section 63.
54
Rules 2026 · Rule 54
Slump sale audit Form 7
Rules 49-59
Rules 2026 · Rule 54
Rules 49-59
Rule 54 requires every assessee making a slump sale under section 77(4) to submit an accountant's report in Form No. 28 before the specified date referred to in section 63.
The rule. In a slump sale under section 77(4), the assessee submits 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.