Rule - 1 Short title and commencement
Rule - 1A Definitions
Rule - 1AA Prescribed authority for the purposes of section 5
(1)(xxxiv)
Rule - 1B Valuation of life interest
Rule - 1BB Valuation of house
Rule - 1C Market value of unquoted preference shares
Rule - 1D Market value of unquoted equity shares of companies other than investment companies and managing agency companies
Rule - 2 Valuation of interest in partnership or association of persons
Rule - 2A Determination of the net value of assets of business as a whole
Rule - 2B Adjustments in the value of an asset disclosed in the balance sheet
Rule - 2C Adjustments in the value of an asset not disclosed in the balance sheet
Rule - 2D Value of certain assets not to be taken into account
Rule - 2E Value of certain liabilities not to be taken
Rule - 2F Liabilities not disclosed in the balance sheet
Rule - 2G Special provision for exclusion of certain assets and liabilities shown in the balance sheet
Rule - 2H Valuation of assets forming part of industrial undertaking
Rule - 2-I Valuation of interest in assets of industrial undertaking belonging to a firm or association of persons
Rule - 3 Form of return of net wealth
Rule - 3A Jurisdiction of Valuation Officers
Rule - 3B Conditions for reference to Valuation Officers
Rule - 3C Inspection
Rule - 4 Notice of demand
Rule - 4A Form of application for settlement of case and intimation to the Assessing Officer
Rule - 4AA Disclosure of information in the application for settlement of cases
Rule - 4B Fee for furnishing copy of report
Rule - 4C Avoidance of repetitive appeals
Rule - 5 Appeal to the Commissioner (Appeals)
Rule - 5A Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals)
Rule - 6 Form of appeal to Appellate Tribunal
Rule - 7 Application for reference to High Court
Rule - 8 Authorised representatives
Rule - 8A Qualifications of registered valuers
Rule - 8B Application for registration as valuer
Rule - 8BB Furnishing of particulars in certain cases
Rule - 8C Scale of fees to be charged by a registered valuer
Rule - 8D Form of report of valuation by registered valuer
Rule - 8E Registered valuer when to be guilty of misconduct in his professional capacity for purposes of section 34AD
Rule - 8F Charge sheet
Rule - 8G Inquiry Officer
Rule - 8H Proceedings before Inquiry Officer
Rule - 8-I Order of the Chief Commissioner or the Director General
Rule - 8J Procedure if no Inquiry Officer appointed
Rule - 8K Change of Inquiry Officer
Rule - 8L Powers of Board and Inquiry Officer
Rule - 8M Furnishing of particulars in certain cases
Rule - 9 Disclosure of information respecting assesses
Rule - 10 Search and seizure
Rule - 10A Requisition of books of account, etc.
Rule - 11 Prescribed authority
Rule - 12 Procedure to be followed in calculating interest
Rule - 13 Forms for certificate of valuation of shares/jewellery, etc.
