Appearance by registered valuer in certain matters :
Section – 43A. Any assessee who is entitled or required to attend before any gift-tax authority or the Appellate Tribunal in connection with any matter relat-ing to the valuation of any asset, except where he is required under this Act to attend in person, may attend by a registered valuer.
Explanation.—In this section, “registered valuer” has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).]