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Gopalakrishna, the most important assumptions are 1) dependent variable should be measured at the continuous level and 2) independent variable should be measured at either continuous or categorical level.

Gopalakrishna, there are many assumptions that should be met while conducting linear regression test. Two of them are already mentioned by nithin. The rest are There must be no significant outliers Independence of observations must be present Data should exhibit homoscedasticity Linear relationship between dependent variable & independent variables.

Can you explain them in detail?

Gopalakrishna visit https://statistics.laerd.com/stata-tutorials/linear-regression-using-stata.php for more information.