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    <title>Applicability of PWD or CPWD rates in valuation by DVO</title>
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    <description>Applicability of PWD versus CPWD rates in valuation by the District Valuation Officer for income tax assessments: the query asks whether valuation should adopt PWD rates instead of CPWD rates, and the sole reply requests clarification whether the question concerns income tax purposes, offering no substantive guidance on selecting between the two rate schedules.</description>
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      <description>Applicability of PWD versus CPWD rates in valuation by the District Valuation Officer for income tax assessments: the query asks whether valuation should adopt PWD rates instead of CPWD rates, and the sole reply requests clarification whether the question concerns income tax purposes, offering no substantive guidance on selecting between the two rate schedules.</description>
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