https://www.taxtmi.com/circulars?id=8803 Instructions require referral to the Valuation Cell of immovable-property cases including suspected incorrect valuations under prosecution consideration, income-tax cases with suspected understatement above a monetary threshold, and estate-duty/wealth-tax/gift-tax matters where declared values or rented-property valuations fall below prescribed multiples or monetary floors; departmental estimates and assessees' valuer reports must accompany referrals, the rental multiplier is a case-selection aid not a valuation norm, and guidance on income-capitalisation and land-and-buildings methods is provided. en-us Tue, 28 Dec 1971 00:00:00 +0530 Fri, 27 May 2011 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8803 Instructions require referral to the Valuation Cell of immovable-property cases including suspected incorrect valuations under prosecution consideration, income-tax cases with suspected understatement above a monetary threshold, and estate-duty/wealth-tax/gift-tax matters where declared values or rented-property valuations fall below prescribed multiples or monetary floors; departmental estimates and assessees' valuer reports must accompany referrals, the rental multiplier is a case-selection aid not a valuation norm, and guidance on income-capitalisation and land-and-buildings methods is provided. Circulars Income Tax Tue, 28 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8803