1 Short Title and Commencement
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1A Definitions
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3 Form of return of net wealth
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4 Notice of Demand
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5 Appeal to the 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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Disclosure of Information Respecting Assessees
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Search and seizure
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Rule 3A Jurisdiction of Valuation Officers.
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Rule 3B Conditions for reference to Valuation Officers
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Rule 3C Inspection
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Rule 11 Prescribed authority.
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Rule 12 Procedure to be followed in calculating interest
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Rule 13 Forms for certificate of valuation of shares/jewellery, etc
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APPENDIX
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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.
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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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3A Jurisdiction of Valuation Officers.
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3B Conditions for reference to Valuation Officers.
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3C Inspection.
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4A Form of application for settlement of case [ and intimation to the Assessing Officer
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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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5A Production of additional evidence before the [ Deputy Commissioner (Appeals)] [and Commissioner (Appeals)
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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 Order of the Chief Commissioner or the Director General
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8J Procedure if no Inquiry Officer appointed.
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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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