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



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