GOVERNMENT APPROVED ART VALUERS • CA SUPPORT • SECTION 34AB CATEGORY VIII

The CA-Facing Service Model Efficient Engagement for Tax Practice

Chartered Accountants represent the largest professional referral network for Government Approved Art Valuation. Whether the engagement relates to a Section 56(2)(x) Gift Certificate, Section 55(2)(b) Cost Substitution, Section 80G Donation, Capital Gain, Section 132 proceedings or insurance documentation, the certificate must satisfy statutory requirements while meeting strict filing timelines.

A2Z Valuers has developed a dedicated CA-Facing Engagement Model focused on efficiency, predictable turnaround, statutory compliance and professionally documented Rule 11UA(1)(a) valuation methodology. Every engagement is structured to support the working requirements of tax professionals and provide confidence during assessment, audit and regulatory scrutiny.

34AB

Category VIII Registration

5–10

Working Days Standard Turnaround

DVO

Methodology-Focused Certificate Structure

PAN

India Professional Coverage

Built Around The Working Requirements Of Chartered Accountants

From confirming Section 34AB Registration to delivering a professionally documented Government Approved Art Valuation Certificate within tax filing timelines, A2Z Valuers provides a streamlined engagement process that supports CAs, tax consultants, estate planners and legal professionals across India.

WHAT CHARTERED ACCOUNTANTS EXPECT

Everything a CA Needs Before Recommending a Government Approved Art Valuer

Every Government Approved Art Valuation Certificate becomes part of a client's statutory documentation. Before recommending a valuer, a Chartered Accountant needs confidence that the certificate satisfies legal requirements, follows the prescribed methodology, meets filing timelines and withstands professional scrutiny. A2Z Valuers has built its engagement model around these exact expectations.

Rule 11UA(1)(a) Methodology

Every certificate explicitly states the applicable Rule 11UA(1)(a) methodology, the Open Market Fair Market Value standard and the documented comparable sales approach expected during procedural review by the Income Tax Department.

Turnaround That Meets Tax Deadlines

Standard certificates for individual artworks are generally completed within 5–10 Working Days, while larger collections normally require 10–21 Working Days. Where statutory filing deadlines require urgent delivery, expedited processing can be arranged wherever practical.

Certificates Built To Withstand Scrutiny

Every valuation follows a professionally documented structure covering comparable sales, valuation methodology, condition assessment, attribution and statutory compliance, providing confidence during Assessing Officer review and Section 142A DVO examination.

A Professional Extension Of Your Tax Practice

A2Z Valuers works as a trusted technical partner for Chartered Accountants, delivering Government Approved Art Valuation Certificates that combine statutory compliance, documented valuation methodology, predictable turnaround and current market intelligence. This allows tax professionals to recommend a valuation practice with confidence while maintaining the highest professional standards for their clients.

CA ENGAGEMENT WORKFLOW

The CA Brief Format Designed for Fast & Efficient Engagement

A well-prepared brief enables A2Z Valuers to begin research immediately, minimise clarification requests and deliver the Government Approved Art Valuation Certificate within the required timeline. The information below is generally sufficient for initiating a professional valuation engagement.

01

Work Identification

Provide the Artist Name, Title (if known), Medium, approximate dimensions and any available supporting documents such as gallery invoices, auction catalogues, certificates of authenticity or previous valuation reports.

02

Statutory Purpose

Confirm the purpose of valuation including Section 56(2)(x), Section 55(2)(b), Capital Gain, Section 80G Donation, Section 132, insurance, banking or any other statutory requirement together with the applicable valuation date.

03

Collection Size

Specify whether the engagement involves a Single Artwork, a Small Portfolio (2–5 Works) or a Large Collection (6+ Works) so that research resources and inspection schedules can be planned appropriately.

04

Required Timeline

Inform us of the applicable Income Tax Filing Deadline, court hearing, banking requirement or any specific delivery date to ensure the valuation is scheduled according to the engagement priority.

05

Physical Access

Confirm the location of the artwork or collection together with the availability for Physical Examination, photography and documentation by the A2Z Valuers team.

A Trusted Professional Partner For Chartered Accountants

A2Z Valuers works closely with Chartered Accountants, Tax Consultants, Estate Planning Professionals, Corporate Advisors and Legal Counsel across India by delivering professionally documented Government Approved Art Valuation Certificates supported by Section 34AB Registration, Rule 11UA(1)(a) methodology, current market intelligence and dependable turnaround schedules.

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