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INTRODUCTION
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1. Short title and commencement
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1A. Definitions
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1AA. Prescribed authority for the purposes of section 5(1)(xxxiv)
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1B. Valuation of life interest
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1BB. Valuation of house
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1C. Market value of unquoted preference shares
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1D. Market value of unquoted equity shares of companies other than investment companies and managing agency companies
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2. Valuation of interest in partnership or association of persons .-
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2A. Determination of the net value of assets of business as a whole
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2B. Adjustments in the value of an asset disclosed in the balance sheet
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2C. Adjustments in the value of an asset not disclosed in the balance sheet .- [1]
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2D. Value of certain assets not to be taken into account
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2E. Value of certain liabilities not to be taken
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2F. Liabilities not disclosed in the balance sheet
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2G. Special provision for exclusion of certain assets and liabilities shown in the balance sheet
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2H. Valuation of assets forming part of industrial undertaking
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2I. Valuation of interest in assets of industrial undertaking belonging to a firm or association of persons
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3. Form of return of net wealth
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3A. Jurisdiction of Valuation Officers
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3B. Conditions for reference to Valuation Officers 1
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3C. Inspection
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4. Notice of demand
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4A. Form of application for settlement of case
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4AA. Disclosure of information in the application for settlement of cases
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4B. Fee for furnishing copy of report
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4C. Avoidance of repetitive appeals
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5. Appeal to the 123 Commissioner (Appeals)
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5A. 1 Production of additional evidence before the 2 Deputy Commissioner (Appeals) 3 and Commissioner (Appeals)
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6. Form of appeal to Appellate Tribunal
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7. Application for reference to High Court
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8. Authorised representatives
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8A. Qualifications of registered valuers
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8B. Application for registration as valuer
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8BB. Furnishing of particulars in certain cases
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8C. Scale of fees to be charged by a registered valuer
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8D. Form of report of valuation by registered valuer
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8E. Registered valuer when to be guilty of misconduct in his professional capacity for purposes of section 34AD
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8F. Charge sheet
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8G. Inquiry Officer
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8H. Proceedings before Inquiry Officer
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8I. 12 Order of the Chief Commissioner or the Director General
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8K. Change of Inquiry Officer
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8L. Powers of Board and Inquiry Officer
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8M. Furnishing of particulars in certain cases
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9. Disclosure of information respecting assessees
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10. Search and seizure
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10A. Requisition of books of account, etc
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11. Prescribed authority .-
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12. Procedure to be followed in calculating interest
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13. 1 Forms for certificate of valuation of shares/jewellery, etc
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14. APPENDIX .- TABLE OF (1/(p + d)-1)
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