Section 513 of the Income-tax Act, 2025 — Appearance by a Registered Valuer in Certain Matters

In plain language

What Section 513 is all about

Section 513 of the Income-tax Act, 2025 gives every taxpayer (called an "assessee") a simple procedural right: when a matter before the Income-tax Department or the Income-tax Appellate Tribunal (ITAT) turns on the valuation of an asset, you do not have to argue the valuation yourself. You can send a registered valuer to attend and represent you on that valuation question.

Valuation disputes are highly technical. Whether it is the fair market value of a house, a plot of agricultural land, unlisted shares, plant and machinery, jewellery or a piece of art, the Assessing Officer and the taxpayer often disagree on the number. Section 513 lets a qualified expert — not just a lawyer or chartered accountant appearing generally — step in and defend the valuation with technical evidence.

Who can use Section 513

• Any assessee — an individual, HUF, firm, company, trust or any other person — who is entitled or required to attend before an income-tax authority or the ITAT.
• The right applies only to matters relating to the valuation of an asset. It is not a general power of attorney to conduct the whole assessment; for that, Section 515 (authorised representative) applies.
• The person who appears on your behalf must be a registered valuer — someone registered under Section 514 of the same Act.

The one big exception — personal examination on oath

Section 513(2) carves out an important limit. The right to send a valuer does not apply where the assessee is required to attend personally for examination on oath or affirmation under Section 246. In plain terms: if the tax authority summons you to be examined personally on oath, you must appear yourself — you cannot substitute a valuer for that. The valuer can handle the technical valuation representation, but personal sworn testimony remains your own responsibility.

What "registered valuer" means (link to Section 514)

Section 513(3) defines "registered valuer" as a person registered under Section 514. This is a key modernisation. The old law — Section 287A of the Income-tax Act, 1961 — borrowed the definition of registered valuer from the now-repealed Wealth-tax Act, 1957 (Section 34AB). Section 513 instead points to a self-contained registration framework inside the 2025 Act itself. Section 514, read with the Income-tax Rules, 2026 (Rule 247), sets up:

• A register of valuers maintained by the Principal Chief Commissioner / Chief Commissioner or Principal Director General / Director General.
• Application in Form No. 169 with a non-refundable fee of ₹10,000, to be decided within six months from the end of the month of application.
• Separate qualification standards for roughly 10 asset classes — immovable property, agricultural land, plantations, forests, mines and quarries, securities and business assets, plant and machinery, jewellery, works of art, and life interests/reversions.
• A declaration of impartiality — the valuer must value fairly, report in the prescribed form, charge no more than prescribed fees, and never value an asset in which they have a direct or indirect interest.

How it interacts with related sections

• Section 514 is the engine room — it decides who qualifies as a registered valuer. Section 513 simply grants the right to use such a person.
• Section 515 (authorised representative) covers general representation (lawyers, CAs, etc.). Section 513 is narrower and specific to valuation.
• Section 246 (personal attendance / examination on oath) overrides Section 513 whenever personal sworn examination is demanded.
• Valuation references made by an Assessing Officer to a Valuation Officer (the valuation machinery provisions) are the situations where a registered valuer's representation becomes most useful.

Practical implications for taxpayers

• If your assessment involves a capital gains dispute on property, a Section 56(2) angel-tax-style share valuation, or a jewellery/art valuation, you can put forward a technical expert who speaks the valuer's language.
• There is no separate fee payable to the Department to use this right — the ₹10,000 fee under Section 514 is paid by the valuer at the time of registration, not by you each time.
• It does not shift the burden of proof, but a credible registered valuer's report and appearance can materially strengthen your case and reduce additions.
• Remember the limit: for a personal examination on oath, show up yourself; the valuer cannot stand in.