Slump Sale & Business Transfer
Selling a business undertaking as a going concern
- 1DefineUndertaking identified.
- 2ComputeNet worth and tax.
- 3TransferBTA executed; registrations moved.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Slump Sale & Business Transfer
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A slump sale transfers a whole undertaking for a lump-sum price without assigning values to individual assets. Under Section 50B, the gain is the price (deemed at least fair market value) minus the undertaking's net worth; it is long-term if the undertaking was held for more than 36 months, taxed at 12.5% for transfers after 23 July 2024. Transfer of a business as a going concern is exempt from GST.
Slump sales are common for carving out a division to a new company or selling a business line. The business transfer agreement must move assets, liabilities, employees and contracts together for the undertaking to qualify.
We compute net worth and gains, check the fair market value rules, draft the transfer mechanics with counsel and handle GST and ITC transfer.
| Provision | Section 50B |
|---|---|
| Gain | Consideration (≥ FMV) − net worth |
| Long-term | Undertaking held > 36 months; 12.5% |
| GST | Going-concern transfer exempt; ITC via ITC-02 |
| Report | Accountant's report on net worth |
Who this is for
Common scenarios where this service is a good fit.
- Companies selling a division
- Groups reorganising businesses into new entities
- Buyers acquiring a business line
What you get
Clear deliverables so you know exactly what's included.
- Tax computation
- Net worth report
- BTA tax review
- GST transfer
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Undertaking identified.
Net worth and tax.
BTA executed; registrations moved.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
