Working of Valuation Cell. - Income Tax - 956/CBDT

INSTRUCTION NO. 956/CBDT Dated : June 10, 1976 It has been brought to the notice of the Board that references for valuation of properties are generally received by the Valuation Cell almost towards the end of the year. For smooth working of the Valuation Cell it is necessary that the assessing officers should send the references to the Valuation Cell in the early part of the year which would help even distribution of the work of Valuation Officers during the year and avoid rush of work towards the end of the year.