Registered valuer representation enables technical valuation expertise in tax proceedings, subject to personal-examination exception and updated registration framework.
Clause 513 grants an assessee the discretionary right to attend valuation-related proceedings before income-tax authorities or the Appellate Tribunal through a "registered valuer," excludes cases where personal attendance is required for examination on oath or affirmation, and defines "registered valuer" by reference to section 514 of the Bill, thereby creating a self-contained regime that modernizes registration, oversight, and professional standards for valuers.