A CBDT-registered valuer provides valuation reports, not Capital Gains Exemption Certificates. While these reports are legally valid for asset valuation and capital gains calculation, only the Income Tax Department can issue official exemption or lower deduction certificates. However, the CBDT will likely accept the valuation and capital gains computation provided by a registered valuer.
12 October 2026
A CBDT-registered valuer issues Valuation Reports, not Capital Gain Exemption Certificates. While valuation reports are legally valid for determining asset values and Fair Market Value for capital gains computation, official tax exemption or lower deduction certificates can only be issued by the Income Tax Department.