Rule 149: Approval of search-assistance providers and valuers
Rule 149 sets the approval procedure for the specified search-assistance providers and valuation references. It identifies the approving authorities, the Form 85 application and the limited procedure for using a provider who was not already approved.
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Rule 149 - Procedure to requisition services under section 247(5) and to make a reference under section 247(9)
(1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, may approve — (a) any person or entity, whose services may be requisitioned for the purposes of section 247(5)(b); or (b) the Valuation Officer, the person registered under section 514, or any person or entity or registered valuer, to whom reference may be made for the purposes of section 247(9), on the basis of an application made by such person or entity or registered valuer, or on a reference made by Joint Director or Joint Commissioner or Additional Director or Additional Commissioner or Director or Commissioner or Principal Director or Principal Commissioner, or on his own motion.
(2) The authorised officer, as referred to in section 247(5) or (9), may requisition the services of or make a reference to one or more of the persons approved under sub-rule (1), for the purposes of section 247(5)(b) or (9).
(3) The application referred to in sub-rule (1) shall be made in Form No. 85.
(4) The application referred to in sub-rule (3) shall be disposed of by the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, within six months from the end of the month in which such application is made thereby granting approval or rejecting the same.
(5) The Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General may, on grant of approval to a person or entity or registered valuer as provided in sub-rule (1), issue a Designated Approval Number to such person or entity or registered valuer, as the case may be.
(6) For the purposes of section 247(5) or (9), in a case where the authorised officer considers it necessary or expedient to do so, he may requisition the services of or make a reference to a person or entity or registered valuer who is not approved as per sub-rule (1), after recording reasons for the same, and within a period of thirty days of such requisition, obtain approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be.
(7) For the purposes of this rule, "registered valuer" means any valuer registered by or under any law in force.
(8) For the purposes of sub-rule (5) of this rule, a "Designated Approval Number" means a number so issued, having alphanumeric characters.
Rule breakdown
Identify the service or valuation role
The rule covers the person or entity whose services are requisitioned for section 247(5)(b), and the listed valuation officer, registered person, entity or registered valuer for section 247(9).
The approval relates to the relevant role. It should not be treated as an unrestricted accreditation for every tax function.
Application and other approval routes
The stated senior authorities may approve on an application, on the specified officer’s reference or on their own motion. An application uses Form 85.
The authorised officer may then requisition services or make a reference to one or more approved persons for the identified purposes.
Application disposal has a month-end clock
The Form 85 application must be disposed of by granting or rejecting approval within six months from the end of the application month.
The rule does not say that silence itself grants approval. Retain the application date, acknowledgment and written decision.
Unapproved providers require recorded reasons and later approval
Where considered necessary or expedient, the authorised officer may use a provider who is not already approved after recording reasons, and must obtain the stated senior approval within thirty days of the requisition.
This is a defined exception, not a removal of the approval requirement.
Approval number and registered-valuer definition
On grant of approval, the authority may issue a Designated Approval Number with alphanumeric characters. A registered valuer means a valuer registered by or under a law in force.
Keep the decision and role documentation; the rule’s permissive number-issuance wording should not be changed into an invented mandatory-number condition.
Key takeaways
Form 85 application
The rule also recognises reference and own-motion routes.
Six months from month-end
Track the application-disposal period.
Thirty-day exceptional approval
Recorded reasons alone do not complete that procedure.
Practical checklist
- Identify the approved role.
- Preserve application and approval records.
- Track the relevant month-end or thirty-day clock.
Avoid
- Do not infer deemed approval from silence.
- Do not omit the later approval in the exceptional route.
FAQs
Is approval automatic after six months?
The rule requires disposal by approval or rejection; it does not state deemed approval for silence.
Can an unapproved provider ever be used?
The stated necessary-or-expedient route requires recorded reasons and senior approval within thirty days of the requisition.
Must an approval number always be issued?
Sub-rule (5) says the authority may issue it on granting approval.
Glossary
- Designated Approval Number
- The alphanumeric number the authority may issue upon granting approval.