Section 269(3)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 269(3)] [Section 269] [Entire Act]

Union of India - Subsection

Section 269(3)(a) in The Income Tax Act, 2025

(a)For estimating the value, including the fair market value, of the asset, property, or investment, the Valuation Officer or any engineer, overseer, surveyor, or assessor authorized by such Valuation Officer, may, subject to any rules made in this regard and at such reasonable times, as may be prescribed,––

(i)enter any land within the limits of the area assigned to the Valuation Officer; or

(ii)enter any land, building, or other place belonging to or occupied by any person in connection with whose assessment a reference has been made to the Valuation Officer; or

(iii)inspect any asset, property, or investment in respect of which a reference has been made to the Valuation Officer.

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Union of India - Subsection

Section 269(3)(a) in The Income Tax Act, 2025