Income Tax Department Appointment
The valuer the Income Tax Department appoints for its own enforcement valuations is the valuer whose certificates the Department accepts in assessment proceedings.
A2Z Valuers is a Delhi-headquartered Government Approved Valuation practice led by Nitesh Shrivastava — Civil Engineer, Government Approved Valuer, and Proprietor, operating across 250+ professional valuation services across India.
The capital gain practice produces Government Approved Valuation certificates for every capital asset class across every capital gain provision — Section 50C property SDV challenge, Section 55(2)(b) pre-2001 cost substitution, Finance Act 2024 transitional computation, Rule 11UA jewellery and art, Rule 11UAE unlisted shares, and the Civil Engineering cost of improvement assessment that only a qualified engineer can produce credibly.
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Capital gain valuation is not simply about arriving at a number. The valuation must connect the asset, statutory provision, valuation methodology and supporting evidence in a manner that can be clearly understood and defended.
The valuer the Income Tax Department appoints for its own enforcement valuations is the valuer whose certificates the Department accepts in assessment proceedings.
Cost of improvement is assessed from structural and engineering first principles, with property valuation grounded in engineering assessment rather than desktop estimation.
Property, jewellery, art and shares can all be covered under one Section 34AB registered practice, eliminating the need to coordinate separate specialists for every asset class.
The practice produces the Method A vs Method B transitional comparison as a standard component of every capital gain certificate involving pre-23 July 2024 assets.
For the complete statutory explanation and detailed methodology, visit Government Approved Capital Gain Valuers — the dedicated methodology companion to the A2Z Valuers capital gain practice.
Explore the MethodologySpeak with A2Z Valuers about your property, jewellery, art, shares or other capital gain valuation requirement.