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of <h1>Taxpayers Can Use Valuer's Report for Jewellery Over Rs. 5 Lakhs Across Five Years u/r 18, Schedule III.</h1> Under the Wealth-tax Act, 1957, individuals must obtain a registered valuer's report for jewellery valued over Rs. 5 lakhs, as per Rule 18 of Schedule III. To ease the burden on taxpayers, it is now permitted to use the valuer's report from one assessment year for the next four years. Adjustments must be made for changes in gold, silver, or jewellery ownership. Compliance is met by submitting the initial report and an adjustment chart with the net wealth return for the subsequent years.
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