Valuation of assets under the Wealth Tax Acts,1957 should be used by approved valuers under Estate Duty Act,1953.

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....CBDT Dated : January 29, 1979 Section(s) Referred: 4(3) Statute: Estate Duty Act At the time of introduction of rules for appointment of valuers vide ED Notice No.300/355/74-ED dated 1st May 1975 ....