Valuation forms requirement: prescribed forms set for quoted shares, unquoted shares and jewellery valuation filings. Prescribes specific prescribed forms under the Wealth-tax Rules, 1957: stock exchanges must use Form O-11 for certificates of quoted shares or debentures; auditors of investment companies must use Form O-12 for valuation of unquoted shares; and assessees must file jewellery valuation statements in Form O-8A.
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.
Valuation forms requirement: prescribed forms set for quoted shares, unquoted shares and jewellery valuation filings.
Prescribes specific prescribed forms under the Wealth-tax Rules, 1957: stock exchanges must use Form O-11 for certificates of quoted shares or debentures; auditors of investment companies must use Form O-12 for valuation of unquoted shares; and assessees must file jewellery valuation statements in Form O-8A.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.