https://www.taxtmi.com/acts?id=50125 Section 43A allows an assessee to attend before any Gift-tax Authority or the Appellate Tribunal in valuation matters by means of a registered valuer, except where the Act requires personal attendance; "registered valuer" is defined as in clause (oaa) of section 2 of the Wealth-tax Act, 1957. en-us Tue, 04 Mar 2025 16:45:48 +0530 Tue, 04 Mar 2025 16:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50125 Section 43A allows an assessee to attend before any Gift-tax Authority or the Appellate Tribunal in valuation matters by means of a registered valuer, except where the Act requires personal attendance; "registered valuer" is defined as in clause (oaa) of section 2 of the Wealth-tax Act, 1957. Act-Rules F. Acts / Amendment Acts Tue, 04 Mar 2025 16:45:48 +0530 https://www.taxtmi.com/acts?id=50125