For the full methodology and statutory framework for each service, see capitalgainvaluation.com. This page provides the service directory from the valuer’s perspective — confirming the registration basis, the typical client, and the turnaround for each asset class.
Section 34AB registration: Land and Building. 1 April 2001 FMV under Section 55(2)(b); Section 50C rebuttal; combined base-date + current FMV reports.
Section 34AB registration: Artworks, Cultural Assets, and Jewellery. Pre-2001 art market comparables; AstaGuru, Saffronart, Pundole’s, Christie’s records.
Section 34AB registration: Plant and Machinery; Land and Building. Section 50B net worth computation under Rule 11UAE.
IBC-Linked Slump Sales →Section 34AB registration: Artworks, Cultural Assets, and Jewellery. IBJA 1 April 2001 gold/silver rates; Rapaport diamond data; making-charge premium.
Section 34AB registration: Financial Assets and Securities. Rule 11UA NAV method; Section 56(2)(x) and Section 50CA compliance.
Section 34AB registration: Financial Assets and Securities (for IP as financial asset). Relief-from-royalty; excess earnings.
Brand Valuation Practice →Black Money Act, 2015 licence. Foreign properties, overseas art collections and foreign financial assets held by Indian residents as undisclosed income.
Registration: Sections 132(2) and 132(9D), Income Tax Act. On-site appointment; preliminary valuation at scene; formal report within 48–72 hours. All capital asset classes.
Brief A2Z Valuers with the asset class, valuation date, statutory purpose and required deadline. The engagement can then be structured around the applicable Section 34AB registration, valuation methodology and reporting requirement.