Why amendment to definition of slump in section 2(42C) is proposed?

The provisions of section 50B of the Income-tax Act (the Act) dealing with slump sale were inserted the Finance Act 1999 with effect from 1st April, 2000 These provisions were enacted as adequate measures to safeguard the probable leakage of income whenever there was (total) transfer of undertakings for a lumpsum price.

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