Appearance by registered valuer in certain matters

Section 513 — APPEARANCE BY REGISTERED VALUER IN CERTAIN MATTERS

Section 513 of the Income-tax Act, 2025 corresponds to s. 287A of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Section 513 permits an assessee to attend through a registered valuer in matters relating to the valuation of any asset. It applies to any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in such matters. The permission is subject to one exclusion: it does not apply where the assessee is required to attend personally for examination on oath or affirmation under s. 246. The section also defines "registered valuer" for its purposes by reference to registration as a valuer under s. 514.

KEY ELEMENTS

• Sub-section (1), who: any assessee entitled or required to attend before any income-tax authority or the Appellate Tribunal.
• Sub-section (1), subject-matter: matters relating to the valuation of any asset.
• Sub-section (1), permission: the assessee may attend through a registered valuer.
• Sub-section (2), exclusion: sub-section (1) does not apply where the assessee is required to attend personally for examination on oath or affirmation under s. 246.
• Sub-section (3), definition: "registered valuer" means a person registered as a valuer under s. 514.

CHANGES FROM THE 1961 ACT

The corresponding provision is s. 287A of the 1961 Act. The visible changes are:

• Structure: the single sentence of s. 287A of the 1961 Act, with its built-in exception, is split into three sub-sections, with the exception now in sub-section (2).
• Definition: under s. 287A of the 1961 Act, "registered valuer" had the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957. Under s. 513 it means a person registered as a valuer under s. 514 of the 2025 Act itself.
• Cross-reference: the examination on oath or affirmation is now under s. 246, in place of s. 131 of the 1961 Act.
• Wording: "in connection with any matter relating to the valuation of any asset" becomes "in matters relating to the valuation of any asset", and "attend by a registered valuer" becomes "attend through a registered valuer".

The scope (income-tax authority or Appellate Tribunal, valuation of any asset) and the exception for personal attendance are substantively the same.

PRACTITIONER NOTES

• The permission is limited to valuation matters; it is not a general right to be represented by a valuer on other issues.
• It covers both proceedings before an income-tax authority and proceedings before the Appellate Tribunal.
• The valuer must be registered under s. 514. Registration as a valuer under any other law is not what sub-section (3) refers to.
• Where the assessee is required under s. 246 to attend personally for examination on oath or affirmation, attendance through a valuer is not available and the assessee must attend.
• The section uses "may"; attending through a registered valuer is an option for the assessee, not an obligation.

CROSS-REFERENCES

• s. 246 — the requirement to attend personally for examination on oath or affirmation, which displaces sub-section (1).
• s. 514 — registration of valuers, on which the definition in sub-section (3) depends.
• s. 287A of the 1961 Act — the corresponding provision.