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of <h1>Valuation of Immovable Property Under Section 132(9D) Detailed in Rule 13A; Stamp Duty and Construction Costs Included</h1> Valuation under sub-section (9D) of section 132 of the Income Tax Rules, 1962, is detailed in Rule 13A. It specifies that the fair market value of immovable property, such as land or buildings, is based on the value assessed by government authorities for stamp duty purposes, including construction costs. The value of items like jewellery and art is determined as per Rule 11UA. For other properties or where specific valuation methods are not feasible, the market price on the required valuation date is used. A registered valuer must submit the valuation report in Form No. 6CA to the authorized officer.
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