Income Tax Department

Ministry of Finance, Government of India

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Rule Number 8D

Form of report of valuation by registered valuer

Rule Number

8D

Upload Date

12/12/2025

Form of report of valuation by registered valuer

[Form of report of valuation by registered valuer.

8D.    The report of valuation by a registered valuer in respect of any asset specified in column (1) of the Table below shall be in the Form specified in the corresponding entry in column (2) thereof and shall be verified in the manner indicated in such Form :—

TABLE

 
1
2
(i)
Immovable property (other than agricultural lands,
 
 
plantations, forests, mines and quarries)
Form O-1
(ii)
Agricultural lands (other than coffee, tea, rubber and
 
 
cardamom plantations)
Form O-2
(iii)
Coffee, tea, rubber or cardamom plantations
Form O-3
(iv)
Forests
Form O-4
(v)
Mines and quarries
Form O-5
(vi)
Stocks, shares, debentures, securities, shares in partnership
 
 
firms and business assets including goodwill but excluding
 
 
those referred to in any other item in this Table
Form O-6
(vii)
Machinery and plant
Form O-7
(viii)
Jewellery
Form O-8
(ix)
Works of art
Form O-9
(x)
Life interest, reversions and interest in expectancy
Form O-10.]

 

  
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