Clause 303 - Appearance by registered valuer in certain matters. - Direct Taxes Code, 2010

Appearance by registered valuer in certain matters. 303. (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) 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 134.