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of <h1>Unregistered Individuals and Companies Cannot Act as Valuers Under Section 34AC of the Wealth Tax Act, 1957.</h1> Section 34AC of the Wealth Tax Act, 1957, stipulates that no individual or partnership can practice or present themselves as registered valuers under this Act unless they are duly registered. Similarly, companies or other corporate entities are prohibited from practicing or representing themselves as registered valuers unless they are registered under the relevant chapter. This provision ensures that only those who are officially recognized and registered can offer valuation services for wealth tax purposes, maintaining the integrity and reliability of valuation practices.
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