PROPERTY VALUATION SERVICES

Property Valuation Services — Every Property Type, Every Statutory Context

Independent Government Approved Property Valuation support across taxation, banking, enforcement, insolvency, insurance, succession, acquisition and statutory requirements — covering residential, commercial, industrial, institutional and agricultural property across India.

10 Specialist Valuation Contexts

34AB Property Valuation Framework

PAN INDIA Property Valuation Coverage

THE SERVICE MAP

One Valuation Practice. Multiple Statutory Purposes.

The correct property valuation depends not only on the property itself, but also on why the valuation is required, the applicable statutory framework, the valuation date and the evidence required to support the conclusion.

The following service contexts cover the principal requirements handled by the A2Z Valuers property valuation practice.

INCOME TAX 50C · 55(2)(b) · 56(2)(x)

Income Tax — Section 50C, 55(2)(b), 56(2)(x)

Section 50C(2) SDV challenge FMV certificate; Section 55(2)(b) retrospective FMV as on 1 April 2001; Finance Act 2024 Method A and Method B comparative; and Section 56(2)(x) for gifts or purchases below applicable SDV.

FULL CAPITAL GAIN FRAMEWORK capitalgainvaluation.com →

Typically engaged by CAs · Property Owners · Assessees

BANKING MORTGAGE

Bank Mortgage Valuation

Comprehensive Valuation Report in bank-empanelled format covering home loans, Loan Against Property, commercial and industrial mortgage requirements, with Market Value at current market conditions.

Reports are prepared for requirements involving empanelled nationalised and private banks and applicable housing finance institutions.

Typically engaged by Banks · Borrowers · Housing Finance Companies

ENFORCEMENT & INSOLVENCY

Valuation Where Security and Statutory Value Matter

SARFAESI ENFORCEMENT DSV / FSV

SARFAESI Enforcement — DSV / FSV

Market Value and Distressed Sale Value / Forced Sale Value for immovable property enforcement and Reserve Price support across residential, commercial, industrial and agricultural properties.

Typically engaged by Banks · ARCs · SARFAESI Authorised Officers

INSOLVENCY IBC · CIRP

IBC CIRP — L&B Fair Value & Liquidation Value

IBBI Registered Valuer L&B certificate covering Fair Value through CMA or Income Approach for going concern and Liquidation Value through orderly break-up analysis for residential, commercial, industrial and institutional property.

Typically engaged by Resolution Professionals · NCLT

ACQUISITION & TAX DOCUMENTATION

Valuation for Land Acquisition and Cross-Border Transactions

LAND ACQUISITION LARR

LARR Act Compensation

Section 26 methodology with market value assessment from registered transactions, applicable multiplier considerations and coverage across residential, commercial, industrial and agricultural land.

Typically engaged by Landowners · Government Acquisition Authorities · Legal Counsel

NRI PROPERTY SECTION 195

NRI Property — Section 195 TDS

FMV certificate for TDS determination, including Section 55(2)(b) retrospective valuation, Section 197 lower deduction support and relevant FEMA repatriation documentation requirements.

Typically engaged by NRI Sellers · Buyers’ TDS Counsel · CAs

PROPERTY COST & RENTAL ASSESSMENT

Establishing Replacement Cost and Fair Rent

INSURANCE RCN

Insurance Replacement Cost

RCN building component based on CPWD DSR and applicable contractor rates, with land excluded. Floor area and specifications are confirmed through Civil Engineer inspection and the valuation can be updated periodically or following major capital additions.

Typically engaged by Property Owners · Insurers · Insurance Brokers

RENTAL VALUATION FAIR RENT

Fair Rent Certificate

Market rent determination using rental comparables, with consideration of applicable state rent-control requirements for commercial, residential and industrial property.

Typically engaged by Landlords · Tenants · Courts · Rent Authorities

SUCCESSION & ENFORCEMENT

Valuation for Estate Planning and Search Proceedings

SUCCESSION ESTATE

Estate and Succession

FMV at the date of death for property forming part of an estate, with Section 49 cost-basis considerations for individual heirs and Section 55(2)(b) opportunity analysis for eligible pre-2001 property.

Typically engaged by Estate Executors · CAs · Family Counsel

INCOME TAX SEARCH SECTION 132

Section 132 IT Search

Government Approved Valuer’s certificate for property identified during IT search proceedings, with same-day or next-day valuation support and coverage across all applicable property types and locations.

Typically engaged by IT Department Appointed Valuers · Assessees

NEED A PROPERTY VALUATION?

Get the Right Valuation for Your Property & Purpose.

Discuss your property, valuation date and statutory requirement with the valuation practice before commissioning the certificate.

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