section 513
Appearance by registered valuer in certain matters
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XXIII MISCELLANEOUS
Statutory text
- (1) Any assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal in matters relating to the valuation of any asset, may attend through a registered valuer.
- (2) The provisions of sub-section (1) shall not apply, where the assessee is required to attend personally for examination on oath or affirmation under section 246.
- (3) For the purposes of this section, the expression "registered valuer" means a person registered as a valuer under section 514.
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