GOVERNMENT APPROVED CAPITAL GAIN VALUATION

India’s Government Approved Capital Gain Valuers A2Z Valuers

A capital gain valuer in India is a specific legal designation — not a generic description. It means a person registered under Section 34AB of the Income Tax Act, 1961 as a qualified valuer for the relevant asset class, whose registration the Income Tax Department has examined and approved, whose reports the Department is legally required to consider in assessments, and who is personally accountable under Indian law and the terms of their registration for every value figure they sign.

A market estimate from an unregistered broker, a dealer’s opinion, or a self-declared “expert” certificate is not a registered capital gain valuer’s report.

The Income Tax Department can dismiss it without engagement. The ITAT can ignore it. The Assessing Officer can substitute their own lower estimate and issue a reassessment. A2Z Valuers, under Nitesh Shrivastava — Government Approved Valuer registered under Section 34AB, is the capital gain valuation practice providing professionally documented reports for statutory and institutional requirements.

250+ Professional
Valuation Services

20+ Years of
Practice

PAN India Nationwide
Coverage

Brief a Capital Gain Valuer → Verify the Valuer’s Credentials

FOR CHARTERED ACCOUNTANTS The CA’s Guide to Briefing a Capital Gain Valuer →

Nitesh Shrivastava Government Approved Capital Gain Valuer

PRINCIPAL VALUER Nitesh Shrivastava Government Approved Valuer
Section 34AB

34AB REGISTERED

THE A2Z VALUERS STANDARD

Government Approved Capital Gain Valuation

A statutory valuation practice for capital asset valuation, taxation and institutional requirements across India.

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Section 34AB Registered Valuer

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Multiple Asset Classes One professional practice

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Capital Gain & FMV Valuation reports

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PAN India Professional deployment

PROFESSIONAL PROFILE Nitesh Shrivastava Civil Engineer • Government Approved Valuer

Government Approved Art & Antiquities Valuer

Nitesh Shrivastava

Government Approved Valuer Registered Valuation Expert

+91-9999992343 +91 8800371371

250+ Services 20+ Years

Professional Authorities & Statutory Registrations

Income Tax Department – Delhi

Income Tax Department – Uttar Pradesh

Income Tax Department – Lucknow

Income Tax Department – Goa

Income Tax Department – Karnataka

Income Tax Department – Mumbai

Income Tax Department – Hyderabad

Income Tax Department – Panchkula

Income Tax Department – Karnal

Income Tax Department – Guwahati

Black Money Act Authorised Valuer

Directorate of Enforcement (ED)

Customs Department Delhi

Delhi High Court & District Courts

Wealth Tax Act

Income Tax Act & IBBI

THE CREDENTIAL THAT MAKES THE DIFFERENCE

The Capital Gain Valuation Report Is Only as Defensible as the Credentials of the Person Who Signs It.

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When the Income Tax Department reviews a capital gain computation, the first document it examines is the valuation report on which the indexed cost of acquisition is based.

The first question is: Who signed this report, and are they registered under Section 34AB?

If the answer is yes, the Assessing Officer must engage with the report’s findings and provide reasoned grounds for departing from them. If the answer is no — if the report is signed by a dealer, a broker, a friend who “knows about property”, or an unregistered self-described valuer — the Assessing Officer can, and routinely does, disregard it entirely and substitute their own estimate.

The substituted estimate is almost always lower. The resulting higher capital gain produces a higher tax liability, interest under Sections 234B and 234C, and potential penalty under Section 271(1)(c) for understatement of income.

The cost of the additional tax, interest, and penalty routinely exceeds the cost of the registered valuer’s report by fifty times or more.

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The registered capital gain valuer’s report is not a bureaucratic formality. It is the document that protects the assessee’s stated capital gain computation from administrative override.

34AB Registered Valuer Statutory professional credential

FMV Defensible Valuation Documented valuation basis

CG Capital Gain Evidence Built for statutory proceedings

PAN India Coverage Professional deployment nationwide

CAPITAL GAIN VALUERS BY ASSET CLASS

One Capital Gain Valuation Practice. Every Relevant Asset Class.

A2Z Valuers’ capital gain valuation practice spans the principal capital asset categories encountered under the Income Tax Act, with valuation methodology matched to the nature of each asset.

01 PROPERTY

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Immovable Property Capital Gain Valuers

Residential plots, agricultural land, flats, bungalows, commercial premises and industrial land — the most frequently commissioned capital gain valuation category in India.

1 April 2001 FMV Section 55(2)(b) base-date valuation

Explore Property Valuation →

02 ART & CULTURAL

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Art & Cultural Asset Capital Gain Valuers

Paintings, sculptures, antiques, folk art, jewellery and manuscripts — specialist assets where the 1 April 2001 base-date valuation can materially affect the resulting capital gain.

MARKET COMPARABLES AstaGuru • Saffronart • Pundole’s • Christie’s • Sotheby’s

Explore Art Valuation →

03 BUSINESS

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Business Asset & Slump Sale Valuers

Business assets, goodwill, plant and machinery and other components relevant to Section 50B slump sale net worth computation and related capital asset valuation requirements.

RULE 11UAE Registered-valuer report for relevant valuation requirements

Explore Business Valuation →

04 JEWELLERY

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Jewellery & Precious Metal Capital Gain Valuers

Gold, silver, diamond and gemstone jewellery requiring documented valuation based on base-date market evidence, metal rates and relevant gemstone trade data.

GOLD • SILVER • GEMSTONES Market-based valuation methodology

Explore Jewellery Valuation →

05 FINANCIAL ASSETS

Unlisted Share Capital Gain Valuers

Unlisted company shares for startup founders, family-held businesses and early-stage investors, including valuation requirements connected with Rule 11UA and relevant transfers.

NAV METHOD Registered-valuer supported share valuation

Explore Share Valuation →

06 INTANGIBLES

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IP & Intangible Asset Capital Gain Valuers

Patents, trademarks, goodwill and know-how, assessed using appropriate intangible asset valuation methodologies for independent capital gain and transaction analysis.

INTANGIBLE VALUE Relief-from-royalty • Excess earnings

Explore Intangible Valuation →

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One professional signature across multiple capital asset categories.

The valuation methodology changes with the asset. The requirement for a properly documented, independently reasoned valuation does not.

THE CAPITAL GAIN VALUER’S CREDENTIALS

The Capital Gain Valuer’s Credentials at a Glance

A2Z Valuers’ capital gain valuation practice is built around statutory registration, professional accountability, institutional appointments and documented valuation expertise across relevant asset classes.

STATUTORY REGISTRATION

Section 34AB

Income Tax Act, 1961 — registered qualified valuer for relevant capital asset classes.

INCOME TAX RULES

Rule 13

Registration maintained with renewal compliance for the applicable valuation practice.

132

FORENSIC VALUATION

Sections 132(2) & 132(9D)

Registered for forensic capital asset valuation requirements in Income Tax search-and-seizure proceedings.

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FOREIGN CAPITAL ASSETS

Black Money Act, 2015

Licensed to value relevant foreign capital assets for Indian-resident assessees.

IBC

INSOLVENCY VALUATION

IBBI Registered Valuers

Registered Valuers panel experience for IBC-linked capital gain valuations and related assignments.

BANKING

Bank Empanelment

Empanelment with leading nationalised and private-sector banks for professional valuation requirements.

GOV

GOVERNMENT APPOINTMENTS

Government Agency Appointments

Appointments by the Income Tax Department, GST Department, Narcotics Department and Customs Department for valuation requirements across India.

ISO

QUALITY SYSTEM

ISO & Professional Certifications

ISO 9001:2000 certified and MSME Gold certified professional valuation practice.

34AB REGISTERED

CREDENTIAL PRINCIPLE A valuation report begins with the authority and accountability of the person who signs it.

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INSTITUTIONAL TRUST & PROFESSIONAL RECORD

A Capital Gain Valuation Practice Built for Statutory Scrutiny.

From government appointments and institutional assignments to documented capital gain computation, A2Z Valuers combines professional credentials with practical valuation deployment across India.

34AB

THE A2Z VALUERS STANDARD

Government Approved Valuation with documented capital gain evidence.

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250+ Professional Valuation Services

A broad professional valuation offering covering relevant asset classes and statutory requirements across India.

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Multi-Asset Capital Gain Expertise

Registered expertise spanning property, art, jewellery, business assets, unlisted shares and IP under one professional valuation practice.

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PAN India Government Deployment

Appointed for capital asset valuation requirements during Income Tax search-and-seizure proceedings across India.

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Institutional Acceptance

Valuation work accepted across relevant institutional forums including the IT Department, ITAT, CIT(A), Delhi High Court, NCLT, banks and embassies.

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Complete Capital Gain Computation

A consolidated professional report bringing together FMV, CBDT CII indexed cost and concluded capital gain in one signed valuation document.

FMV + CII = CAPITAL GAIN

250+ Professional Services

PAN INDIA One valuation practice for complex capital gain assignments across India.

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THE PRINCIPAL CAPITAL GAIN VALUER

Nitesh Shrivastava — India’s Government Approved Capital Gain Valuer

PRINCIPAL VALUER

Nitesh Shrivastava

Civil Engineer by training
Government Approved Valuer by profession

34AB REGISTERED

PROFESSIONAL PROFILE

Two decades of capital asset valuation practice.

Nitesh Shrivastava is a Civil Engineer by training and a Government Approved Valuer by profession with over two decades of capital gain valuation practice across every relevant asset class.

He is registered under Section 34AB of the Income Tax Act across relevant capital asset categories, appointed by the Income Tax Department for forensic valuations PAN India, licensed under the Black Money Act, and empanelled with leading Indian banks.

His capital gain valuation reports are prepared for statutory and institutional requirements where registered-valuer evidence forms an important part of the valuation record.

20+ Years of Practice

34AB Government Approved Registration

PAN India Valuation Deployment

Multi-Asset Capital Gain Expertise

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LANDMARK VALUATION

₹50+ Crore Mughal Jewellery & Colonial Indian Art

In early 2025, the valuation of a private collection of Mughal jewellery and colonial Indian art for India’s top auction house demonstrated the practice’s position at the apex of the Indian capital asset market.

50+ CRORE

WANT TO KNOW THE VALUER BEHIND THE REPORT? Read the complete credential profile of Nitesh Shrivastava.

Read Full Credential Profile →

ENGAGEMENT BEGINS WITH THE RIGHT BRIEF

Brief India’s Government Approved Capital Gain Valuer.

Whether the brief is from a CA managing an HNI client’s property sale, a tax advocate preparing for an ITAT hearing, a bank requiring a valuation report for a collateral decision, or an NRI managing an inheritance, the engagement begins with a confidential conversation about the asset, the purpose and the deadline.

START YOUR VALUATION ENGAGEMENT

Have a capital gain valuation requirement?

Share the asset details, statutory purpose and required timeline. A2Z Valuers can assess the appropriate valuation scope and engagement pathway.

Brief a Capital Gain Valuer →

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CALL +91 9999992343

EMAIL info@a2zvaluers.com

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OFFICE 307, 3rd Floor, F-14,
Competent House, Connaught Place,
New Delhi 110001

SUITABLE FOR

Chartered Accountants Tax Advocates Banks & Institutions NRIs & HNI Clients Government Departments

A2Z Valuers Government Approved Valuation Practice • PAN India • 250+ Professional Valuation Services