Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Valuation report format for registered valuers must follow the prescribed form and verification method. The report of valuation prepared by a registered valuer in respect of any asset must be furnished in the appropriate form specified under rule 8D of the Wealth-tax Rules, 1957, and must be verified in the manner indicated in that form. The rule prescribes the required form and verification method for valuation reports.
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Provisions expressly mentioned in the judgment/order text.
Valuation report format for registered valuers must follow the prescribed form and verification method.
The report of valuation prepared by a registered valuer in respect of any asset must be furnished in the appropriate form specified under rule 8D of the Wealth-tax Rules, 1957, and must be verified in the manner indicated in that form. The rule prescribes the required form and verification method for valuation reports.
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