https://www.taxtmi.com/acts?id=3489 An assessee entitled or required to attend before an income-tax authority or the Appellate Tribunal in matters relating to valuation of any asset may attend by a registered valuer, except when the assessee is required under section 131 to attend personally for examination on oath or affirmation; "registered valuer" has the same meaning as in the specified clause of the Wealth-tax Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 04 Aug 2025 17:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3489 An assessee entitled or required to attend before an income-tax authority or the Appellate Tribunal in matters relating to valuation of any asset may attend by a registered valuer, except when the assessee is required under section 131 to attend personally for examination on oath or affirmation; "registered valuer" has the same meaning as in the specified clause of the Wealth-tax Act. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3489