1Any 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, otherwise than when required under section 131 to attend personally for examination on oath or affirmation, 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).
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1. Ins. by Act 45 of 1972, s. 6 (w.e.f. 1-1-1973).
Section 285A Furnishing of information or documents by an Indian concern in certain cases
Section 285B Submission of statements by producers of cinematograph films
Section 285BA Obligation to furnish statement of financial transaction or reportable account
Section 286 Furnishing of report in respect of international group
Section 287 Publication of information respecting assessees in certain cases
Section 287A Appearance by registered valuer in certain matters
Section 288 Appearance by authorised representative
Section 288A Rounding off of income
Section 288B Rounding off amount payable and refund due