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    <title>Requirement of obtaining report of a registered valuer for value of jewellery exceeding Rs. 5 lakhs--Rule 18 of Schedule III to the Wealth-tax Act</title>
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    <description>The Board allows a registered valuer&#039;s jewellery valuation report to be reused for the next four assessment years if the value of gold, silver or alloys is substituted to reflect the subsequent valuation date and if the original valuation is increased or decreased to account for any sales, disposals or acquisitions occurring on or before the subsequent valuation date; compliance requires filing the original report with a chart showing these adjustments.</description>
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    <pubDate>Mon, 15 Mar 1993 00:00:00 +0530</pubDate>
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      <title>Requirement of obtaining report of a registered valuer for value of jewellery exceeding Rs. 5 lakhs--Rule 18 of Schedule III to the Wealth-tax Act</title>
      <link>https://www.taxtmi.com/circulars?id=5062</link>
      <description>The Board allows a registered valuer&#039;s jewellery valuation report to be reused for the next four assessment years if the value of gold, silver or alloys is substituted to reflect the subsequent valuation date and if the original valuation is increased or decreased to account for any sales, disposals or acquisitions occurring on or before the subsequent valuation date; compliance requires filing the original report with a chart showing these adjustments.</description>
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      <pubDate>Mon, 15 Mar 1993 00:00:00 +0530</pubDate>
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