34AA. Appearance by registered valuers .
1[34AA. Appearance by registered valuers .—Notwithstanding anything contained in this Act, any assessee who is entitled to or required to attend before any wealth-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, except where he is required under this Act to attend in person, may attend by a registered valuer.]
1. Chapter VIIB (containing sections 34AA) ins. by Act 45 of 1972, sec. 14 (w.e.f. 15-11-1972).