Appearance by registered valuer permits professional representation in asset valuation proceedings, subject to personal attendance exceptions. An assessee entitled or required to attend before an income-tax authority or the Appellate Tribunal in matters relating to valuation of any asset may ... Summary
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Appearance by registered valuer permits professional representation in asset valuation proceedings, subject to personal attendance exceptions.
An assessee entitled or required to attend before an income-tax authority or the Appellate Tribunal in matters relating to valuation of any asset may attend by a registered valuer, except when the assessee is required under section 131 to attend personally for examination on oath or affirmation; "registered valuer" has the same meaning as in the specified clause of the Wealth-tax Act.
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