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Section 34AA: Appearance by registered valuers

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

[CHAPTER VIIB

REGISTERED VALUERS

Appearance by registered valuers.

Notwithstanding anything contained in this Act, any assessee who is entitled to or required to attend before any wealth-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, except where he is required under this Act to attend in person, may attend by a registered valuer.

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section34AA
Marginal noteAppearance by registered valuers
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Chapter VIIB, consisting of sections 34AA, 34AB, 34AC and 34AD, inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 15-11-1972.

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