Form 3CEA is a report that an accountant prepares for an assessee under sub-section (3) of section 50B of the Income-tax Act, 1961. The report relates to the computation of capital gains in case of slump sale. It requires details such as the name and address of the assessee, the nature of business, the undertaking or division transferred by way of slump sale, the person who purchased the undertaking or division, the date of the slump sale, the amount of consideration received, and the net worth of the undertaking or division. The accountant certifies that the net worth of the undertaking or division has been computed correctly in accordance with the provisions of section 50B of the Income-tax Act, 1961.
Obrazac 3CEA je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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