Form of report of valuation by registered valuer
8D. The report of valuation by a registered valuer in respect of any asset specified in column (1) of the Table below shall be in the Form specified in the corresponding entry in column (2) thereof and shall be verified in the manner indicated in such Form :—
TABLE
1 | 2 | |
(i) | Immovable property (other than agricultural lands, | |
plantations, forests, mines and quarries) | Form O-1 | |
(ii) | Agricultural lands (other than coffee, tea, rubber and | |
cardamom plantations) | Form O-2 | |
(iii) | Coffee, tea, rubber or cardamom plantations | Form O-3 |
(iv) | Forests | Form O-4 |
(v) | Mines and quarries | Form O-5 |
(vi) | Stocks, shares, debentures, securities, shares in partnership | |
firms and business assets including goodwill but excluding | ||
those referred to in any other item in this Table | Form O-6 | |
(vii) | Machinery and plant | Form O-7 |
(viii) | Jewellery | Form O-8 |
(ix) | Works of art | Form O-9 |
(x) | Life interest, reversions and interest in expectancy | Form O-10. |