Fair market value determination: valuer must record approval, methodology, assumptions and certify no interest. Form requires the valuer to determine the fair market value of specified property following a reference under section 132(9D), recording the Designated Approval Number, assessee identification (including PAN and address), valuation date(s), separate valuations per property, detailed valuation methodology and major assumptions, and a verification certifying no direct or indirect interest, personal inspection, and truthfulness, with signature, name, PAN, date and place.
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Fair market value determination: valuer must record approval, methodology, assumptions and certify no interest.
Form requires the valuer to determine the fair market value of specified property following a reference under section 132(9D), recording the Designated Approval Number, assessee identification (including PAN and address), valuation date(s), separate valuations per property, detailed valuation methodology and major assumptions, and a verification certifying no direct or indirect interest, personal inspection, and truthfulness, with signature, name, PAN, date and place.
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