Clause 269 - Appearance by registered valuer in certain matters - Direct Taxes Code Bill, 2009

Appearance by registered valuer in certain matters 269. (1) Any assessee who is entitled, or required, to attend before any income-tax authority, or the Appellate Tribunal, in connection with any matter relating to the valuation of any asset, may attend through a registered valuer. (2) However, the provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath, or affirmation, under section 138.