§ 513
Chapter XXIII — Miscellaneous
Appearance by registered valuer in certain matters
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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) For the purposes of this section, the expression “registered valuer” means a
person registered as a valuer under section 514.
Registration of valuers.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business