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of <h1>Section 34AB: Register of Valuers Requires Impartiality, Qualifications, and Conflict-Free Valuations Under Wealth Tax Act, 1957.</h1> Section 34AB of the Wealth Tax Act, 1957, mandates the Chief Commissioner or Director General to maintain a Register of Valuers, listing individuals registered as valuers. Eligible individuals with prescribed qualifications can apply for registration, subject to verification and fees. Applicants must declare their commitment to impartial valuation, report submission, adherence to fee limits, and avoidance of conflicts of interest. Valuation reports by registered valuers must follow a prescribed format and verification process. Different qualifications may be required for valuers of various asset classes.
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