Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 114DB(3)] [Section 114DB] [Entire Act] Union of India - Subsection Section 114DB(3)(x) in Income Tax Rules, 1962 (x)the valuation report in respect of Indian asset and total assets duly certified by a merchant banker or accountant with supporting evidence;