A structured, documented and independent valuation journey designed around your capital gain situation, statutory requirement, valuation date and reporting objective.
You or your CA contacts A2Z Valuers. The asset type is confirmed along with the specific situation — Section 50C, Section 55(2)(b), NRI, estate or multi-asset. The required valuation date and timeline are established, with a fee estimate provided within 24 hours.
A written engagement letter establishes the professional scope before the valuation begins. It records asset identification, Section 34AB category, applicable statutory provision, professional fee, turnaround period and an independence declaration confirming that fees are not contingent on the valuation outcome.
For property valuation, the A2Z Valuers engineering team conducts a site visit at the property. For jewellery and art, physical examination is carried out at your location. For shares, the relevant financial statements are reviewed. The engagement can be coordinated with PAN India coverage.
The valuation is supported through asset-specific research. For Section 50C, registered sales comparables from the Sub-Registrar are examined. For Section 55(2)(b), relevant period comparables from 2000–2002 records are considered. For art, archives including Saffronart, AstaGuru and Christie’s from 2000–2001 are researched. For jewellery, IBJA historical rates are considered, while PWD SOR rates support Cost of Improvement assessment.
Where the transitional provisions apply, the engagement includes a specific Method A vs Method B computation using your actual numbers. The CII indexed cost is calculated for Method B, the applicable outcomes are compared and the optimal method is identified. The resulting analysis is incorporated into the valuation certificate.
Computation based on the applicable Finance Act 2024 transitional framework.
Includes CII indexed cost for the applicable transitional computation.
The final certificate is issued on A2Z Valuers letterhead and signed personally by Nitesh Shrivastava, Government Approved Valuer under Section 34AB, with the official stamp. The Section 34AB registration certificate is attached. Delivery is provided in PDF and bound hard copy formats.
The certificate is prepared for use before the Income Tax Department, ITAT, the High Court and courts.