Conditions for reference to Valuation Officers under section 91(1)(b).
55. For the purposes of section 91(1)(b)(i),—
| (a) | the percentage of the value of the asset shall be 15%; and | |
| (b) | the amount shall be ten lakh rupees. |
Rule Number 55
Conditions for reference to Valuation Officers under section 91(1)(b)
Rule Number
55
Upload Date
08/01/2026