Rule 174: Permitted inspection days and hours for valuation
Rule 174 sets the days and hours for the specified valuation entry and inspection powers: 6 a.m. to 6 p.m., excluding public holidays. It also identifies the officers who may act and the land, premises or assets covered by the authority.
Official notified Income-tax Rules, 2026Need advice on Rule 174?
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Bare law
Rule 174 - Day and time for inspection by Valuation Officers, etc., as per section 269(3)
(1) For the purposes of section 269(3), on any day except public holidays, at any time between 6 a.m. and 6 p.m., the Valuation Officer, or any engineer, or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, – (a) enter any land within the limits of the area assigned to the Valuation Officer; or (b) enter any land, building, or other place belonging to or occupied by any person in connection with whose assessment a reference has been made to the Valuation Officer; or (c) inspect any asset in respect of which a reference has been made to the Valuation Officer.
(2) The expression ―public holiday‖ includes Sundays, and any other day declared by the Central Government, by notification, to be a public holiday.
Rule breakdown
Check the day and time
The permitted period is between 6 a.m. and 6 p.m. on a day other than a public holiday. Public holiday expressly includes Sundays and other days declared public holidays by Central Government notification.
A business’s own weekly closure day is not automatically a notified public holiday under this definition; verify the applicable notification where relevant.
Confirm the officer’s authority
The Valuation Officer may act, or an engineer, overseer, surveyor or assessor authorised by that officer through an order in writing may act.
Keep the relevant reference and written authorisation available when coordinating the visit. The rule does not name every employee or private visitor as an authorised inspector.
Understand the three stated powers
The text covers entry onto land within the assigned area; entry onto land, a building or another place belonging to or occupied by a person whose assessment has been referred; and inspection of an asset for which a reference has been made.
Apply each limb to its stated conditions. The time window does not by itself authorise inspection of an unrelated asset.
Coordinate access and preserve a record
Record the scheduled date, time, identity of the authorised person and assets or premises covered by the reference. Arrange relevant ownership, layout and valuation information.
If there is uncertainty about the reference or authority, obtain professional assistance promptly while preserving the documents and the ability to respond to the proceeding.
Key takeaways
6 a.m. to 6 p.m.
The rule provides a defined daily inspection window.
Public holidays excluded
Sundays are expressly included in that exclusion.
Written authorisation
The listed persons acting for the Valuation Officer require an order in writing.
Practical checklist
- Confirm the reference and written authority.
- Check the notified holiday calendar and time window.
- Keep a factual record of the visit.
Avoid
- Do not assume the permitted hours remove the asset or territorial conditions.
FAQs
Does the rule permit an inspection on Sunday?
Sunday is expressly included in public holiday, and the stated power operates on days other than public holidays.
Can an authorised surveyor perform the inspection?
Yes, if authorised by the Valuation Officer through an order in writing and acting within the rule’s scope.
Does a local business closure automatically count as a public holiday?
The rule’s definition includes Sundays and days notified by the Central Government; a private closure policy alone does not establish that status.
Glossary
- Public holiday
- For this rule, includes Sundays and other days declared public holidays by Central Government notification.