<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Reference to Valuation Officer - (New) Section 91 / (Old) Section 55A</title>
    <link>https://www.taxtmi.com/manuals?id=945</link>
    <description>Reference to a Valuation Officer may be made for ascertaining the fair market value of a capital asset for computing capital gains. The Assessing Officer may refer valuation where the assessee has relied on a registered valuer&#039;s report and the claimed value appears at variance with fair market value, or where the officer considers that the fair market value exceeds the declared value by more than the prescribed threshold or that the nature of the asset and surrounding circumstances justify the reference. The valuation officer&#039;s jurisdiction is determined by value slabs and the assessee&#039;s declared value.</description>
    <language>en-us</language>
    <pubDate>Tue, 25 Aug 2015 14:55:00 +0530</pubDate>
    <lastBuildDate>Mon, 08 Jun 2026 18:54:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=394640" rel="self" type="application/rss+xml"/>
    <item>
      <title>Reference to Valuation Officer - (New) Section 91 / (Old) Section 55A</title>
      <link>https://www.taxtmi.com/manuals?id=945</link>
      <description>Reference to a Valuation Officer may be made for ascertaining the fair market value of a capital asset for computing capital gains. The Assessing Officer may refer valuation where the assessee has relied on a registered valuer&#039;s report and the claimed value appears at variance with fair market value, or where the officer considers that the fair market value exceeds the declared value by more than the prescribed threshold or that the nature of the asset and surrounding circumstances justify the reference. The valuation officer&#039;s jurisdiction is determined by value slabs and the assessee&#039;s declared value.</description>
      <category>Manuals</category>
      <law>Income Tax</law>
      <pubDate>Tue, 25 Aug 2015 14:55:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/manuals?id=945</guid>
    </item>
  </channel>
</rss>