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 11U] [Entire Act] Union of India - Subsection Section 11U(j) in Income Tax Rules, 1962 (j)"valuation date" means the date on which the property or consideration, as the case may be, is received by the assessee.