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Section 513 Income Tax Act 2025: Can a Registered Valuer Represent an Assessee?

Section 513 permits representation through a registered valuer in income-tax proceedings concerning the valuation of an asset, subject to an important exception for compulsory personal examination.

Legal position: Section 513 is part of Chapter XXIII of the Income-tax Act, 2025, effective from 1 April 2026. It must be read with Section 246 on personal examination and Section 514 on registration of valuers.

What is the purpose of Section 513?

Tax disputes can turn on the value of land, buildings, shares, businesses, jewellery or other assets. Section 513 recognises that a person with professional valuation expertise may assist the assessee by appearing in proceedings concerning an asset's valuation. The provision applies before income-tax authorities and the Appellate Tribunal, but it does not confer an unrestricted right to represent an assessee in every type of tax proceeding.

Section 513 explained subsection by subsection

Section 513(1): Appearance through a registered valuer

An assessee who is entitled or required to attend before an income-tax authority or the Appellate Tribunal in a matter relating to the valuation of an asset may attend through a registered valuer. The subject matter must concern asset valuation. This permission is particularly relevant where a valuation methodology, supporting calculations or technical assumptions need to be explained.

Section 513(2): Exception for personal examination

The option of appearing through a registered valuer does not apply when the assessee is required to attend personally for examination on oath or affirmation under Section 246. In that situation, the registered valuer cannot substitute for the assessee's mandatory personal attendance.

Section 513(3): Meaning of registered valuer

For Section 513, a registered valuer is a person registered as a valuer under Section 514. Merely having valuation experience or another professional designation does not, by itself, establish registration under that provision.

Relevant statutory terms

Assessee: A person within the statutory definition of assessee under the Income-tax Act, 2025, including persons in respect of whom proceedings for assessment of income or other amounts are taken, as applicable.
Registered valuer: A person registered as a valuer under Section 514, as expressly stated in Section 513(3).
Income-tax authority: An authority recognised under the Act for administration and enforcement of income-tax provisions.
Appellate Tribunal: The appellate forum constituted under the income-tax law to hear specified tax appeals.
Valuation of an asset: The process of determining the value of an asset for a tax-law purpose. The applicable valuation standard and method depend on the relevant substantive provision and rules.

Practical example: Disputed property valuation

Suppose an assessee disputes the valuation adopted for an immovable property in a tax proceeding. A registered valuer may appear in the valuation-related matter and explain the valuation report, comparable transactions and methodology. However, if the authority separately requires the assessee to attend personally for examination on oath under Section 246, the assessee must comply with that requirement; the valuer's appearance is not a replacement.

Practical point: Before relying on Section 513, verify the valuer's registration under Section 514, identify the valuation issue in dispute, retain the valuation report and supporting records, and check whether a direction for personal attendance has been issued.

Relationship with Sections 246, 514 and 515

  • Section 246: Governs specified powers including examination on oath or affirmation; compulsory personal attendance overrides representation under Section 513.
  • Section 514: Provides the statutory framework for registration of valuers.
  • Section 515: Separately addresses appearance through an authorised representative in proceedings under the Act. Section 513 specifically concerns registered valuers in asset valuation matters.

Corresponding provision in the Income-tax Act, 1961

Section 513 broadly carries forward the subject of Section 287A of the Income-tax Act, 1961. The parliamentary examination of the 2025 legislation described the change as a simplification, with the registration mechanism dealt with separately under Section 514. The precise applicable law should be checked for the relevant period and proceedings.

Frequently asked questions

Can a registered valuer appear before the Income-tax Appellate Tribunal?

Yes, in matters relating to the valuation of an asset, subject to Section 513 and any applicable procedural requirements.

Can a valuer attend when the assessee is summoned for examination on oath?

Not as a substitute for the assessee's compulsory personal attendance under Section 246.

Does Section 513 authorise every valuation professional?

No. The expression registered valuer specifically refers to a person registered under Section 514.

Does Section 513 cover general income-tax representation?

It specifically addresses asset valuation matters. General representation is dealt with separately, including under Section 515.

Official legal reference

For authoritative wording and subsequent amendments, consult the official consolidated Income-tax Act, 2025 as amended by the Finance Act, 2026.

Last reviewed: 12 November 2026. This article is general legal information and does not replace advice on a particular proceeding.