Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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