Section 15(2) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
(2)Any person who is registered as a valuer under section 34AB of the Wealth-tax Act, 1957 (27 of 1957), may apply to the jurisdictional Principal Commissioner or Commissioner for being approved as valuer under sub-section (1) of section 77 of the Act.
