34AA. Appearance by registered valuers.

Notwithstanding anything contained in this Act, any assessee who is entitled to or required to attend before any wealth-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, except where he is required under this Act to attend in person, may attend by a registered valuer.

1. Subs. by Act 3 of 1989, s. 73, for "Where, in pursuance of any order passed under this Act, the refund of any amount becomes due to the assessee" (w.e.f. 1-4-1989).

2. Subs. by Act 54 of 2003, s. 21, for "two-third per cent." (w.e.f. 8-9-2003). Earlier the quoted words were substituted by Act 20 of 2002, s. 114, for "three fourth per cent." (w.e.f. 1-6-2002) which were earlier substituted by Act 14 of 2001, s. 100, for "one per cent." (w.e.f. 1-6-2001).

3. The words "and a half per cent." omitted by Act 49 of 1991, s. 80 (w.e.f. 1-10-1991).

4. Ins. by Act 3 of 1989, s. 73 (w.e.f. 1-4-1989).

5. Ins. by Act 10 of 2000, s. 75 (w.e.f. 1-6-2000).

6. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).

7. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).

8. Ins. by Act 29 of 1977, s. 39 and the Schedule (w.e.f. 10-7-1978).

9. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).

10. I ns. by Act 45 of 1972, s. 14 (w.e.f. 15-11-1972).