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34AB
PRINCIPAL CAPITAL GAIN VALUER

Nitesh Shrivastava — India’s Government Approved Capital Gain Valuer

Civil Engineer Government Approved Valuer Proprietor, A2Z Valuers

A capital gain valuation report is a statutory instrument — but its statutory weight derives entirely from the credentials of the person who signs it.

Nitesh Shrivastava is that person: a registered Government Approved Valuer who has built India’s comprehensive and widely deployed capital gain valuation practice across the full spectrum of capital asset classes.

He is not a generalist who accepts capital gain briefs alongside other work. He is a specialist registered valuer whose professional practice is focused on the delivery of court-defensible, authority-accepted capital gain valuation reports under the Section 34AB credential that makes those reports legally actionable.

OFFICE 307, 3rd Floor, F-14, Competent House, Connaught Place, New Delhi 110001
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EMAIL info@a2zvaluers.com
Brief a Capital Gain Valuer → View Credentials
Nitesh Shrivastava - Government Approved Capital Gain Valuer
34AB GOVERNMENT APPROVED
VALUER
PRINCIPAL VALUER Nitesh Shrivastava
06
WHY BREADTH OF REGISTRATION MATTERS

One Registered Valuer. Multiple Capital Asset Classes.

A complex capital gain assignment does not always involve a single asset. The ability to work across multiple registered asset categories can eliminate fragmented valuation engagements and inconsistent methodologies.

THE COMMON CHALLENGE

One assessment can involve multiple asset types.

Most registered valuers under Section 34AB are registered for a single asset class — typically land and building.

A CA who needs a capital gain valuer for a client selling a property can find registered valuers. But a client selling property alongside paintings, inherited jewellery and family-company shares can require several specialists.

Property Art Jewellery Shares
A2Z VALUERS ADVANTAGE MULTI-ASSET

Nitesh Shrivastava is registered across every relevant capital asset class.

01 Land & Building
02 Plant & Machinery
03 Artworks & Cultural Assets
04 Jewellery & Precious Metals
05 Financial Assets & Securities
06 Intellectual Property
01

One Registered Valuer

A CA briefing A2Z Valuers for a complex estate sale gets one registered valuer, one engagement letter, one report format and one accountability point.

02

One Methodological Standard

An ITAT advocate receives valuation evidence from one professional practice rather than a patchwork of reports prepared under different standards.

03

No Asset-Class Gap

HNI and NRI clients with diversified portfolios face no gap between the assets requiring valuation and the categories the valuer is registered to value.

LAW
FULL STATUTORY CREDENTIAL PROFILE

Credentials Built for Statutory Accountability.

The professional authority behind a capital gain valuation report extends beyond a registration number. It encompasses statutory registration, specialised appointments, institutional recognition and the ability to work within multiple regulatory frameworks.

01
34AB
PRIMARY CREDENTIAL

Section 34AB — The Primary Credential

Nitesh Shrivastava is registered under Section 34AB of the Income Tax Act, 1961 as a qualified valuer across relevant asset categories: land and building; plant and machinery; artworks, jewellery, antiques and cultural assets; and financial assets and securities for relevant valuation requirements.

Land & Building Plant & Machinery Art & Cultural Assets Jewellery Financial Assets
02
R13
REGULATORY COMPLIANCE

Rule 13 Compliance

Registration under Section 34AB is governed by Rule 13 of the Income Tax Rules, which prescribes qualification requirements, renewal cycles and professional conduct standards for registered valuers.

Nitesh Shrivastava’s registration is maintained in accordance with the applicable requirements, providing the professional accountability baseline expected of a registered valuation practice.

03
132
FORENSIC APPOINTMENT

Sections 132(2) & 132(9D) — Forensic Valuation

These provisions authorise the Income Tax Department to appoint registered valuers to value capital assets discovered during search-and-seizure proceedings.

Nitesh Shrivastava has been appointed for capital asset valuations during PAN India search-and-seizure proceedings involving the Income Tax Department, GST Department, Narcotics Department and Customs Department.

04
BMA
INTERNATIONAL ASSETS

Black Money Act, 2015

Nitesh Shrivastava is licensed under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 to value relevant foreign capital assets held by Indian residents.

This enables the practice to provide valuation support where overseas properties, art collections and financial assets are involved in Black Money Act proceedings.

05
IBC
INSOLVENCY FRAMEWORK

IBBI Registered Valuers Panel

For IBC-linked capital gain valuations involving CIRP transactions, slump sales under resolution plans or avoidance transactions, Nitesh Shrivastava’s IBBI Registered Valuer credentials enable valuation work within the IBC framework.

06
GOV
GOVERNMENT APPOINTMENTS

Government Agency Appointments

Nitesh Shrivastava has been appointed as a registered capital gain valuer for PAN India capital asset valuation requirements by multiple Government departments.

Income Tax Department GST Department Narcotics Department Customs Department
07
BANK
INSTITUTIONAL RECOGNITION

Bank Empanelment

A2Z Valuers is empanelled with leading nationalised and private-sector banks for capital asset valuation. This institutional relationship is relevant where valuation is connected with collateral, mortgage discharge or NPA-resolution requirements.

Credential breadth is not a marketing claim. It determines the statutory contexts in which a registered valuer can professionally act.
PAN
INDIA
GOVERNMENT AGENCY APPOINTMENTS

Appointed for PAN India Capital Asset Valuations.

Government appointments represent a distinct level of professional reliance. Nitesh Shrivastava has been appointed for capital asset valuation requirements across multiple Indian Government departments.

01
IT
SEARCH & SEIZURE

Income Tax Department

Capital asset valuations during search-and-seizure proceedings across India under relevant statutory provisions.

02
GST
INVESTIGATION

GST Department

Capital asset valuations during GST investigation and assessment proceedings.

03
ND
ENFORCEMENT

Narcotics Department

Valuation of capital assets discovered during narcotics enforcement proceedings.

04
CU
BORDER & PORT

Customs Department

Valuation of capital assets intercepted at Indian ports and border crossings.

✓
Government appointment is a professional responsibility — not simply a credential.

These assignments place the valuation figure directly within high-stakes statutory and enforcement contexts.

BANK
INSTITUTIONAL RECOGNITION

Bank Empanelment

05

Valuation practice trusted within institutional governance frameworks.

A2Z Valuers is empanelled with leading nationalised and private-sector banks for capital asset valuation, in accordance with applicable bank requirements for collateral valuation and NPA-resolution proceedings.

Bank empanelment means the practice’s valuation work operates within institutional governance requirements — particularly relevant where a capital gain report is connected with a property sale involving mortgage discharge or where a capital asset is being released from bank collateral as part of the transaction.

01 Mortgage Discharge
02 Collateral Release
03 NPA Resolution
04 Capital Asset Sale
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PROFESSIONAL PRINCIPLE The same valuation discipline must withstand both tax scrutiny and institutional review.
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