Chapter XXIII - Miscellaneous
Section 513
Section 513: appearance by a registered valuer in valuation matters
Section 513 allows an assessee to be represented by a registered valuer specifically for matters relating to the valuation of an asset, before an income-tax authority or the Appellate Tribunal - though this doesn't excuse an assessee from personally attending an examination on oath.
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Need advice on Section 513?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Any assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal in matters relating to the valuation of any asset, may attend through a registered valuer. (2) The provisions of sub-section (1) shall not apply, where the assessee is required to attend personally for examination on oath or affirmation under section 246. (3) For the purposes of this section, the expression “registered valuer” means a person registered as a valuer under section 514.
Introduction
The option to attend through a registered valuer is confined to asset-valuation matters before an income-tax authority or the Appellate Tribunal. It does not displace a requirement for personal attendance for examination on oath or affirmation under section 246. Registration under section 514 defines who qualifies.
Key takeaways
Valuation matters
A registered valuer can attend for matters relating to valuation of an asset.
Personal examination
Section 246 examination on oath or affirmation still requires the assessee’s personal attendance.
When a registered valuer can appear
An assessee entitled or required to attend before any income-tax authority or the Appellate Tribunal in matters relating to the valuation of any asset may attend through a registered valuer.
Exception - personal examination on oath
This does not apply where the assessee is required to attend personally for examination on oath or affirmation under section 246.
Meaning of "registered valuer"
"Registered valuer" means a person registered as a valuer under section 514.
Step-by-step flow for applying Section 513
- 1
Is the assessee entitled or required to attend before an income-tax authority or the Appellate Tribunal?
- No: Section 513 is not needed.
- Yes: Go to the next step.
- 2
Does the matter relate to the valuation of an asset?
- No: Section 513 does not apply; representation in other matters is under Section 515.
- Yes: Go to the next step.
- 3
Is the assessee required to attend personally for examination on oath or affirmation under section 246?
Section 513(2) carves this case out.
- Yes: The assessee must attend in person for that examination.
- No: Go to the next step.
- 4
Is the valuer registered under Section 514?
Under Section 513(3), only a person registered as a valuer under Section 514 is a "registered valuer". If so, the assessee may attend through that valuer.
Practical checklist
Do
- Check that the matter concerns valuation of an asset and that the representative is registered under section 514.
- Check whether personal examination on oath or affirmation under section 246 has been required.
Avoid
- Do not substitute a registered valuer where the assessee must attend personally for that examination.
Illustrative example
Worked example: valuation of a building in a hearing
Hypothetical facts (illustration only, not a real taxpayer): Mr. Menon is asked to attend before an income-tax authority on the valuation of a building he sold. He wants his valuer, Ms. Kapoor, to attend for him. Later, he is separately summoned to give evidence on oath under section 246.
Valuation matter
The hearing is about the value of an asset, so Section 513(1) is relevant.
Registration
Ms. Kapoor is assumed to be on the register maintained under Section 514, so she is a registered valuer.
Attendance
Mr. Menon may attend the valuation hearing through Ms. Kapoor.
Examination on oath
For the section 246 examination, Section 513(2) applies and Mr. Menon must attend personally.
Outcome
- Ms. Kapoor can appear for the valuation hearing.
- Mr. Menon cannot send her in his place for the examination on oath.
Frequently asked questions
Does any valuer qualify under Section 513?
No. For this section, the valuer must be registered under section 514.
Can a registered valuer represent me instead of me attending in person?
For matters relating to the valuation of an asset, yes - a registered valuer can attend before an income-tax authority or the Appellate Tribunal on your behalf.
Is there any situation where I must attend personally despite Section 513?
Yes - Section 513(2) says this does not apply where you are required to attend personally for examination on oath or affirmation under section 246.
Need help applying this provision to your situation?
Talk to our tax team about this sectionLast updated 9 October 2026