Section 513: Appearance by registered valuer in certain matters

The Income-tax Act, 2025Central Act · Act 30 of 2025

Appearance by registered valuer in certain matters.

(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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	513
Marginal note	Appearance by registered valuer in certain matters
Jurisdiction	Central
Status	In force as published by the source

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