https://www.taxtmi.com/acts?id=53479 Jurisdiction of Valuation Officers is allocated by the Board, with Regional Valuation Officers exercising general supervision and District Valuation Officers, Valuation Officers and Assistant Valuation Officers performing valuation functions for assigned areas and classes of assets. For buildings, lands and rights in buildings or lands, the officer is determined by asset value: District Valuation Officer for assets above five crore rupees, Valuation Officer for assets above one crore rupees up to five crore rupees, and Assistant Valuation Officer for assets up to one crore rupees. The rule also specifies how value is to be determined and permits higher officers to perform lower-level functions when necessary. en-us Fri, 20 Mar 2026 18:20:51 +0530 Tue, 07 Apr 2026 15:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53479 Jurisdiction of Valuation Officers is allocated by the Board, with Regional Valuation Officers exercising general supervision and District Valuation Officers, Valuation Officers and Assistant Valuation Officers performing valuation functions for assigned areas and classes of assets. For buildings, lands and rights in buildings or lands, the officer is determined by asset value: District Valuation Officer for assets above five crore rupees, Valuation Officer for assets above one crore rupees up to five crore rupees, and Assistant Valuation Officer for assets up to one crore rupees. The rule also specifies how value is to be determined and permits higher officers to perform lower-level functions when necessary. Act-Rules Income Tax Fri, 20 Mar 2026 18:20:51 +0530 https://www.taxtmi.com/acts?id=53479