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    <title>Charging of fee and submission of valuation report under section 514</title>
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    <description>Fees charged by a registered valuer for valuation of an asset under section 514 are capped by a slab-based formula linked to the value of the asset. Where two or more assets are required to be valued at the instance of an assessee, those assets are treated as a single asset for computing the fee. If the calculated fee is below the prescribed minimum, the registered valuer may charge that minimum fee. The valuation report under section 514(3) must be furnished in Form No. 170.</description>
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      <description>Fees charged by a registered valuer for valuation of an asset under section 514 are capped by a slab-based formula linked to the value of the asset. Where two or more assets are required to be valued at the instance of an assessee, those assets are treated as a single asset for computing the fee. If the calculated fee is below the prescribed minimum, the registered valuer may charge that minimum fee. The valuation report under section 514(3) must be furnished in Form No. 170.</description>
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