Section 43A:
Appearance by registered valuer in certain matters.
1Any assessee who is entitled or
required to attend before any gift-tax authority or the Appellate Tribunal in connection with any matter
relating to the valuation of any asset, except where he is required under this Act to attend in person, may
attend by a registered valuer.
Explanation.—In this section, ―registered valuer‖ has the same meaning as in clause (oaa) of
section 2 of the Wealth-tax Act, 1957 (27 of 1957).
Notes:
1. Ins. by Act 45 of 1972, s. 24 (w.e.f. 1-1-1973)