New Accountant Certification Format for Slump Sale Capital Gains Under IT Act 2025

Last updated: 28 February 2026

The government has introduced Draft Form No. 28 to standardize reporting of slump sale transactions under Section 77(4) of the Income Tax Act. The form requires an accountant certification and detailed disclosure of FMV (both asset-based and consideration-based) and net worth computation of the tran

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