CAPITAL GAIN VALUATION PROCESS

Briefing the Capital Gain Valuer — From First Contact to Signed Report

A structured engagement ensures that the capital gain valuation begins with verified credentials, a clearly defined statutory purpose and complete asset information — and concludes with a personally signed Section 34AB valuation report.

01 Verify

02 Brief

03 Engage

04 Inspect

05 Value

06 Sign

CREDENTIAL VERIFICATION

Verify the Capital Gain Valuer’s Credentials

Before briefing, verify the capital gain valuer’s credentials against the eight-item checklist in Section G. Nitesh Shrivastava’s Section 34AB registration (all asset classes), government appointments, conduct record, and report samples are available on request and are provided before the engagement letter is signed.

CREDENTIALS FIRST

INITIAL BRIEF

Define the Asset, Purpose & Deadline

A confidential conversation about the capital asset — asset class, acquisition date, known cost, purpose (return filing, Assessment defence, ITAT, Section 50C rebuttal, estate, bank requirement), and deadline.

The valuer identifies the applicable statutory provision, basis of value, and any constraints (Section 50C cap; Section 50 WDV limitation) at this stage.

DEFINE THE BRIEF

FORMAL ENGAGEMENT

From Brief to Documented Engagement

03 ENGAGEMENT LETTER

Put the Scope & Accountability in Writing

Written engagement letter identifying the valuer (Nitesh Shrivastava, Section 34AB registration details and asset class), the asset, the statutory provision, the basis of value, deliverable, fee, and turnaround.

The engagement letter makes the valuer’s accountability explicit. No work begins without a signed engagement letter.

04 INFORMATION PROVISION

Give the Valuer the Evidence Required to Value

Client provides the asset information listed in the CA’s Guide (Section F) for the relevant asset class.

PROPERTY Site inspection arranged.

ART & JEWELLERY Physical inspection or high-resolution photographs with dimensions and condition documentation.

UNLISTED SHARES Financial statements provided.

STEP 05 VALUE

VALUATION & COMPUTATION

Valuation and CBDT CII Computation

Physical inspection (where required), comparables research, FMV concluded, CBDT CII computation applied, Section 50C cross-check (for property), concluded capital gain computed. All methodology documented.

01 Physical Inspection

02 Comparable Research

03 FMV Conclusion

04 CBDT CII

05 Section 50C Cross-Check

06 Capital Gain

STEP 06 — FINAL DELIVERABLE

Signed Capital Gain Valuation Report

Final report on A2Z Valuers letterhead, signed personally by Nitesh Shrivastava, with Section 34AB registration number and official stamp.

The report contains: asset identification, valuation date, statutory provision, basis of value, comparables, FMV conclusion, CBDT CII computation, indexed cost, and concluded capital gain.

REPORTING STANDARD Accepted by the IT Department, ITAT, CIT(A), the High Court, and banks.

A2Z VALUERS CAPITAL GAIN VALUATION REPORT

SIGNED BY Nitesh Shrivastava Government Approved Valuer

OFFICIAL
STAMP

READY TO BEGIN?

Brief a Government Approved Capital Gain Valuer

Start with the asset, statutory purpose and deadline. The rest of the engagement is structured from there.

+91 9999992343 info@a2zvaluers.com