Section 287A allows an assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset to attend by a registered valuer.
The right does not extend to cases where the assessee is required under s. 131 to attend personally for examination on oath or affirmation. "Registered valuer" has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957.
Operative consequences
In valuation matters, a registered valuer may appear in place of the assessee before an income-tax authority or the Tribunal.
Where personal attendance on oath is required under section 131, appearance through a valuer does not satisfy that requirement.
Representation in matters other than valuation is governed by s. 288, not by this section.
Status
Section 287A is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 513, with registration of valuers in s. 514.
Function in the statutory architecture
Section 287A allows an assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset to attend by a registered valuer.
The right does not extend to cases where the assessee is required under s. 131 to attend personally for examination on oath or affirmation. "Registered valuer" has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957.
Operative consequences
Status
Section 287A is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 513, with registration of valuers in s. 514.