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of <h1>Understanding 'Registered Valuer' in Wealth-Tax Act, 1957: Key for Asset Valuation under Section 34AB.</h1> The Wealth-Tax Act, 1957, includes definitions relevant to its provisions. One key definition is that of a 'registered valuer,' which refers to an individual registered under section 34AB of the Act. This term is essential for understanding who is authorized to assess the value of assets for wealth tax purposes. The Act's definitions are crucial for interpreting its application and are referenced in the Income-tax Act, 1961, highlighting the interconnected nature of tax legislation.
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