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Reference to Valuation Officer - Sec.55A

Income Tax - Capital Gains - 20 - SEC - 55A: REFERENCE TO VALUTION OFFICER With a view to ascertaining the fair market value of a capital asset for the purposes of the chapter of capital gain, the assessing officer may refer the valuation of capital asset to the Valuation Officer. in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by a registered valuer, if the Assessing Officer is of the opinion that the value so claimed is at variance with .....

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