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)
Registered valuer designation requires statutory registration, ensuring only registered valuers qualify for valuation recognition under the Act. The Wealth-tax Act defines registered valuer as a person who holds statutory registration under the Act's registration regime, making registration the threshold qualification for recognition of valuation-related functions within the statutory scheme.
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.
Registered valuer designation requires statutory registration, ensuring only registered valuers qualify for valuation recognition under the Act.
The Wealth-tax Act defines registered valuer as a person who holds statutory registration under the Act's registration regime, making registration the threshold qualification for recognition of valuation-related functions within the statutory scheme.
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