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.
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.
Frequently asked questions
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.
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026