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of <h1>CBDT Circular Details Cases for Valuation Cell: Focus on Immovable Property, Undervaluation Suspicions, and Tax Compliance.</h1> The circular from the Central Board of Direct Taxes (CBDT) dated December 28, 1971, outlines the types of cases to be referred to the Valuation Cell. These include cases involving incorrect valuation of immovable property for prosecution, estate duty, wealth tax, and gift tax cases with specific rental and valuation criteria, and cases under the Income Tax Act with suspected undervaluation of property. Additionally, cases where the value of property is shown below certain thresholds or where significant undervaluation is suspected are included. The document emphasizes providing valuation reports and relevant property details when referring cases to the Valuation Cell.
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