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REGISTRATION OF VALUERS UNDER SECTION 34 AB OF WEALTH TAX ACT-1957 : E-BOOK

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UNIT-1

CHAPTER-2

REGISTRATION OF VALUERS UNDER SECTION 34 AB OF WEALTH TAX ACT-1957

ALL YOU NEED TO KNOW ABOUT

Section 34AA of the Act provides that notwithstanding anything contained in this Act, any assessee who is entitled to or required to attend before any wealth-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, except where he is required under this Act to attend in person, may attend by a registered valuer.

Qualifications for Registered valuer

Rule 8A of the Wealth Tax Rules, 1957 provides the qualifications of the Registered Valuer.   The said Rule prescribes the qualifications for registration of valuers of different classes of asset.

  1. Valuer of immovable property Rule 8A(2) prescribes the qualifications for registered valuer for immovable property………….




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