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 514] [Entire Act] Union of India - Subsection Section 514(3) in The Income Tax Act, 2025 (3)The valuation report prepared by a registered valuer for any asset shall be in such form and verified in such manner, as may be prescribed.