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of <h1>Valuers Must Use Wealth Tax Forms for Estate Duty Act Valuations, per CBDT Directive.</h1> Approved valuers under the Estate Duty Act, 1953, should use the valuation forms prescribed under the Wealth Tax Acts, 1957, as per the directive from the Central Board of Direct Taxes dated January 29, 1979. Initially, no specific forms were prescribed for asset valuation under the Estate Duty Act when rules for appointing valuers were introduced in 1975. However, Instruction No. 12 from April 3, 1969, remains applicable. The Board now requires the use of forms O-1 to O-10, originally designed for the Wealth Tax Acts, to ensure consistency in asset valuation.
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