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    <title>Wealth Tax-Valuation u/s16A.</title>
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    <description>Valuation under section 16A of the Wealth-tax Act must be referred to the departmental valuation cell in all fit cases; the Board reiterates this mandatory referral requirement after Audit reported continued non-referral, and warns that lapses will be viewed seriously.</description>
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      <description>Valuation under section 16A of the Wealth-tax Act must be referred to the departmental valuation cell in all fit cases; the Board reiterates this mandatory referral requirement after Audit reported continued non-referral, and warns that lapses will be viewed seriously.</description>
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