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of <h1>New Section 287A in Income-tax Act, 1961: Assessees can now use registered valuers for asset valuation representation.</h1> Section 287A is introduced in the Income-tax Act, 1961, allowing an assessee to be represented by a registered valuer in matters concerning asset valuation before income-tax authorities or the Appellate Tribunal, except when personal attendance is required under section 131 for examination on oath or affirmation. The term 'registered valuer' is defined as per clause (oaa) of section 2 of the Wealth-tax Act, 1957.
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