Section 287A: Appearance by Registered Valuer in Certain Matters

Section 287A of the Income-tax Act, 1961 permits an assessee to appear through a registered valuer in proceedings concerning valuation of an asset, subject to an important exception for compulsory personal examination. The corresponding provision under the Income-tax Act, 2025 is Section 513.

What is Section 287A of the Income-tax Act, 1961?

Section 287A provides a limited right of representation by a registered valuer where an assessee is entitled or required to attend before an income-tax authority or the Income Tax Appellate Tribunal on a matter concerning the valuation of an asset. It is a specialised provision for valuation-related proceedings, not a general authority to represent a taxpayer in every tax matter.

Section 287A: Statutory rule and explanation

Meaning of the important expressions

• Assessee: The taxpayer or other person covered by the applicable statutory definition and involved in the proceedings.
• Registered valuer: A valuer holding the statutory registration contemplated by the relevant valuation law; a person merely offering valuation services is not automatically a registered valuer for this purpose.
• Valuation of an asset: A question concerning the value of property or another asset for income-tax purposes, such as a valuation disputed during an assessment or appeal.
• Section 131: The 1961 Act provision conferring specified powers concerning discovery, attendance, evidence on oath and production of documents. A personal summons for examination on oath cannot be satisfied merely by sending a valuer.

Corresponding provision: Section 513 of the Income-tax Act, 2025

Section 513 is the successor provision identified in the Income Tax Department's official section-mapping navigator. The new statutory framework applies from 1 April 2026, while the savings and transitional rules preserve the relevant 1961 Act procedure for earlier tax years.

The Income-tax Act, 2025 also contains Section 514 dealing with registration of valuers. The Income-tax Rules, 2026 contain associated registration and qualification provisions, including Rules 246 and 247. This distinction matters: Section 513 concerns appearance in valuation matters; Section 514 concerns registration of valuers.

Practical guidance for taxpayers and valuers

1. Confirm that the notice or hearing concerns the valuation of an asset.
2. Check the valuer's registration status and relevant class of assets.
3. Keep a written authority to appear, the valuation report, working papers and supporting evidence ready.
4. Examine the summons carefully. If the authority requires the assessee to appear personally for examination on oath, the assessee must comply with that requirement.
5. Identify the tax year involved to determine whether the 1961 or 2025 Act governs the proceedings.

Illustration

If a taxpayer disputes the fair market value of land during an income-tax proceeding, a registered valuer may explain the valuation methodology before the relevant authority, where permitted. If the taxpayer is separately summoned to give evidence personally on oath, the registered valuer's attendance does not replace the taxpayer's own appearance.

Legislative history

Section 287A was inserted into the Income-tax Act, 1961 by the Taxation Laws (Amendment) Act, 1972 (Act 45 of 1972), Section 6, with effect from 1 January 1973. The provision is retained here for reference to matters governed by the earlier Act.

Official legal references

• Income Tax Department - Section 287A, Income-tax Act, 1961
• Income Tax Department - Official old-to-new section navigator (287A to 513)
• Income Tax Department - Commencement and transitional provisions of the 2025 Act
• Income-tax Rules, 2026 - Official notified rules
• Income Tax Department - Reference to Valuation Officer (guidance)

Editorial note: This article explains the statutory framework and is not a substitute for advice on a particular notice or proceeding.