Clause 513 - Appearance by registered valuer in certain matters. - Income Tax Bill, 2025

Appearance by registered valuer in certain matters. 513. (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) In this section, registered valuer means a person registered as a valuer under section 514.