Section 513 — Appearance by registered valuer in certain matters

(1) Any assessee, entitled or required to attend before any income-tax
authority or the Appellate Tribunal in matters relating to the valuation of any
asset, may attend through a registered valuer.
(2) The provisions of sub-section (1) shall not apply, where the assessee is required
to attend personally for examination on oath or affirmation under section 246.
(3) For the purposes of this section, the expression “registered valuer” means a
person registered as a valuer under section 514.

Related sections

Section 499 — Certain transfers to be void
Section 500 — Provisional attachment to protect revenue in certain cases
Section 501 — Service of notice, generally
Section 502 — Authentication of notices and other documents
Section 503 — Service of notice when family is disrupted or firm etc., is dissolved
Section 504 — Service of notice in case of discontinued business
Section 505 — Submission of statement by a non-resident having liaison office
Section 506 — Furnishing of information or documents by an Indian concern in certain cases
Section 507 — Submission of statements by producers of cinematograph films or persons engaged in specified activity
Section 508 — Obligation to furnish statement of financial transaction or reportable account
Section 509 — Obligation to furnish information on transaction of crypto-asset
Section 510 — Annual information statement
Section 511 — Furnishing of report in respect of international group
Section 512 — Publication of information respecting assessees in certain cases
Section 514 — Registration of valuers
Section 515 — Appearance by authorised representative
Section 516 — Rounding off of amount of total income, or amount payable or refundable
Section 517 — Receipt to be given
Section 518 — Indemnity
Section 519 — Power to tender immunity from prosecution
Section 520 — Cognizance of offences
Section 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Sura-ksha Sanhita, 2023, not to apply
Section 522 — Circumstances in which return of income, assessment, approvals, etc., not to be invalid
Section 523 — Notice deemed to be valid in certain circumstances
Section 524 — Presumption as to assets, books of account, etc
Section 525 — Authorisation and assessment in case of search or requisition
Section 526 — Bar of suits in civil courts
Section 527 — Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
Section 528 — Power of Central Government or Board to condone delays in obtaining approval
Section 529 — Power to withdraw approval
Section 530 — Act to have effect pending legislative provision for charge of tax
Section 531 — Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
Section 532 — Power to frame schemes
Section 533 — Power to make rules
Section 534 — Laying before Parliament
Section 535 — Removal of difficulties
Section 536 — Repeal and savings