Appearance by registered valuer in certain matters
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 513(1) of Income Tax Act 2025
513(1) Any assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal in matters relating to the valuation of any asset, may attend through a registered valuer.
Section 513(2) of Income Tax Act 2025
513(2) The provisions of sub-section (1) shall not apply, where the assessee is required to attend personally for examination on oath or affirmation under section 246.
Section 513(3) of Income Tax Act 2025
513(3) In this section, “registered valuer” means a person registered as a valuer under section 514.
