Section 55A : Reference to Valuation Officer.


55A. With a view to ascertaining the fair market value of a capital asset for the purposes of this Chapter, the Assessing Officer may refer the valuation of capital asset to a Valuation Officer— (a) in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made…

This content is for annual and Semi Annual members only.

Log In Register