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SECTION 34AB CATEGORY VIII & VII • PAN INDIA

Nitesh Shrivastava Government Approved Art Valuer Section 34AB Category VIII & Category VII

Nitesh Shrivastava is a Government Approved Art Valuer, Civil Engineer and the Proprietor of A2Z Valuers, leading one of India's most respected independent valuation practices. His work spans Government Approved Art Valuation, Jewellery Valuation, Property Valuation and more than 250 Professional Valuation Services delivered across India.

Registered under Section 34AB Category VIII (Works of Art) and Category VII (Jewellery), he has established an exceptional reputation for delivering independent, statutory and court-defensible valuation reports accepted by Government authorities, courts, financial institutions and corporate organisations.

Nitesh Shrivastava

Nitesh Shrivastava

Government Approved Valuer
INSTITUTIONAL POSITION

The Art Valuer Who Operates at Both Ends of the Indian Institutional Market

Very few professionals combine the confidence of Government Enforcement Agencies with the trust of the Commercial Art Market. Nitesh Shrivastava occupies this rare institutional position through decades of professional practice, statutory appointments and specialist market expertise.

Government Confidence

Income Tax Department Appointment

Appointed by the Income Tax Department under Sections 132(2) and 132(9D) for PAN India Search & Seizure Art Valuations. These assignments require independent valuation of paintings, sculptures and works of art during statutory enforcement proceedings.

  • Section 132 Enforcement
  • Government Approved Art Valuer
  • PAN India Coverage
  • Income Tax Department Confidence
Market Confidence

Institutional Auction Assignments

Commissioned to value a ₹50+ Crore Mughal Jewellery & Colonial Indian Art Collection for one of India's Leading Auction Houses. The assignment required specialist expertise in art history, attribution, gemological assessment and market valuation.

  • Auction Catalogue Valuation
  • Estate & Capital Gain Purpose
  • Museum Quality Collections
  • Institutional Market Recognition

One Professional. Two Institutional Worlds.

The same Government Approved Art Valuer trusted by the Income Tax Department for statutory enforcement is also entrusted with high-value commercial collection valuations by India's institutional art market. This unique combination demonstrates both statutory credibility and commercial market expertise, making Nitesh Shrivastava one of India's most distinguished independent art valuation professionals.

PROFESSIONAL CREDENTIALS

Institutional Recognition, Landmark Engagements & Government Appointments

The professional standing of Nitesh Shrivastava is built upon statutory registration, landmark institutional assignments and appointments by Government authorities. Together, these credentials demonstrate expertise across both Government Enforcement and the Commercial Art Market.

LANDMARK ASSIGNMENT

₹50+ Crore Mughal Jewellery & Colonial Indian Art

In 2025, A2Z Valuers was commissioned to undertake the Government Approved Valuation of a collection valued at more than ₹50 Crore for one of India's Leading Auction Houses. The assignment demanded expertise in Mughal Jewellery, Colonial Indian Art, Natural Gemstones, Art Historical Attribution and statutory valuation for Auction, Estate Planning and Capital Gain purposes.

GOVERNMENT APPOINTMENT

Income Tax Department PAN India Appointment

Appointed under Sections 132(2) and 132(9D) of the Income Tax Act for PAN India Search & Seizure Art Valuations. This appointment represents one of the highest institutional recognitions available to a Government Approved Art Valuer, reflecting the confidence placed in the independence and professional methodology of the practice.

Professional Registrations & Government Appointments

Professional registrations and statutory appointments supporting Government Approved Valuation Practice across India.

Section 34AB Registered Valuer Category VIII – Works of Art
Section 34AB Registered Valuer Category VII – Jewellery
Wealth Tax Act, 1957 Legacy Wealth Tax Framework
Black Money Act, 2015 Undisclosed Foreign Assets
Income Tax Department Sections 132(2) & 132(9D) PAN India Appointment
Government Enforcement GST Department Customs Narcotics Control Bureau

Independent. Statutory. Professionally Defensible.

From Government Enforcement Assignments to High-Value Institutional Collections, Nitesh Shrivastava combines statutory registration, market expertise and professional independence to deliver Government Approved Valuation Certificates accepted by the Income Tax Department, NCLT, High Courts, Banks, Insurance Companies and Corporate Institutions across India.

STATUTORY APPOINTMENTS & PROFESSIONAL DISTINCTION

The Statutory Credentials Behind Every Government Approved Art Valuation Certificate

Every valuation certificate issued by Nitesh Shrivastava is supported by statutory registration, government appointments and institutional experience that extend beyond routine valuation assignments.

SECTION 34AB REGISTRATION

Category VIII – Works of Art

Registration under Section 34AB of the Income Tax Act, 1961 is the statutory qualification required for issuing Government Approved Art Valuation Certificates. Category VIII specifically covers paintings, sculptures, drawings, antiques, decorative arts and other works of art.

Government Approved Registration

Income Tax Department

Appointed under Sections 132(2) & 132(9D) for PAN India Search & Seizure Valuation of Works of Art.

₹50+ Crore Landmark Assignment

Led the Government Approved Valuation of a Mughal Jewellery & Colonial Indian Art Collection for one of India's leading Auction Houses.

Multi-Agency Appointments

Professional valuation assignments undertaken for enforcement-related matters involving the Income Tax Department, GST Department, Customs Department and Narcotics Control Bureau.

Nationwide Valuation Practice

Delivering 250+ specialised valuation services across India for Collectors, Chartered Accountants, Banks, Institutions, Corporates and Legal Professionals.

PROFESSIONAL CONFIDENCE

Why Chartered Accountants, Banks, Institutions, Auction Houses, Advocates and Collectors Choose Nitesh Shrivastava

The value of an artwork is not determined merely by experience—it is established through statutory registration, recognised valuation methodology, documentary evidence, market comparables and professional independence.

Every Government Approved Art Valuation Report is personally supervised and signed by Nitesh Shrivastava using internationally accepted valuation principles, recognised auction market evidence, statutory requirements and transparent reporting standards.

"The objective is not merely to estimate value, but to produce a valuation report capable of withstanding professional, statutory and judicial scrutiny."

Professional Credentials

  • Section 34AB Registered Valuer
  • Category VIII – Works of Art
  • Income Tax Department Appointed
  • ₹50+ Crore Landmark Assignment
  • 250+ Professional Valuation Services
  • PAN India Practice
Professional Credentials

Qualifications That Inspire Professional Confidence

Built upon engineering knowledge, statutory compliance and years of valuation practice, every assignment reflects technical competence and professional responsibility.

01

Government Approved Valuer

Recognised to undertake professional valuation assignments in accordance with applicable statutory guidelines and recognised valuation principles.

02

Civil Engineering Background

Strong engineering knowledge supporting technical inspection, construction assessment and real estate valuation.

03

Pan India Professional Practice

Serving individuals, corporates, financial institutions and legal professionals throughout India.

04

Independent Professional Opinion

Every valuation report is prepared objectively with complete integrity, transparency and confidentiality.

Professional Expertise

Comprehensive Valuation Across Diverse Asset Classes

Combining Engineering Knowledge, Valuation Standards and Market Intelligence to deliver reliable Valuation Opinions across multiple industries and asset categories.

Real Estate

Residential • Commercial • Industrial

Plant & Machinery

Industrial Equipment • Manufacturing

Nitesh Shrivastava

Principal Valuer

Art & Antiquities

Paintings • Sculptures • Collectibles

Jewellery & Luxury Assets

Gold • Diamonds • Watches

Financial Reporting

Income Tax • FEMA • Insurance

Business Assets

Corporate • Legal • Banking

Infrastructure

Engineering • Civil Projects
Industries Served

Trusted Across Multiple Business Sectors

Delivering Independent Valuation Services for businesses, institutions, legal professionals and individual clients across a broad spectrum of industries throughout India.

01

Banking & Financial Institutions

Loan Security Valuation, mortgage assessments, collateral verification, Financial Reporting and credit risk support.

02

Corporate & MSMEs

Business acquisitions, accounting, restructuring, mergers, investment decisions and internal financial assessments.

03

Legal Professionals

Valuation Reports supporting litigation, arbitration, succession matters, dispute resolution and judicial proceedings.

04

Government & Public Sector

Independent Asset Valuation, statutory compliance, public infrastructure and government-related assignments.

05

Insurance & Taxation

Asset valuation for insurance claims, taxation, FEMA, income tax, wealth assessment and Regulatory Compliance.

06

Individuals & NRIs

Property valuation, wealth certification, immigration, investment planning and family settlement requirements.

Professional Methodology

Every Valuation Follows a Structured Professional Framework

Every assignment is approached through a carefully structured methodology that combines Engineering Expertise, Market Intelligence and Statutory Compliance to deliver dependable Valuation Reports.

01

Requirement Analysis

Understanding the Valuation Objective, applicable regulations, asset characteristics and reporting requirements before commencing the assignment.

02

Physical Inspection

Detailed site inspection, measurements, verification of documents and technical observations form the foundation of an accurate Valuation.

03

Market Intelligence

Comparative market studies, demand analysis, location assessment and industry benchmarks are evaluated carefully.

04

Professional Evaluation

Appropriate Valuation Methodologies are applied using engineering knowledge, financial analysis and professional judgment.

05

Certified Report

A comprehensive Valuation Report is prepared with complete Transparency, Statutory Compliance and Professional Certification.

Professional Philosophy

Every Valuation Reflects Integrity Before Value

Professional Valuation extends far beyond determining a monetary figure. It is the responsibility of providing an Impartial Opinion that enables confident financial, legal and strategic decisions.

01

Absolute Independence

Every assignment is completed without bias, external influence or conflict of interest, ensuring Objective Professional Judgment.

02

Technical Excellence

Engineering Knowledge, Market Intelligence and recognised Valuation Methodologies together ensure technically reliable outcomes.

03

Regulatory Compliance

Every Valuation Report is prepared in accordance with applicable standards, statutory provisions and Professional Ethics.

04

Confidentiality & Trust

Sensitive financial and asset information is handled with complete Confidentiality and Professional Responsibility.

“Every Valuation Report carries more than numbers. It carries Responsibility, Professional Integrity and the confidence upon which important decisions are made.”

Nitesh Shrivastava
Why Choose

Professional Confidence Built on Experience, Integrity & Precision

Every Valuation Assignment is approached with Technical Expertise, Market Knowledge and complete Professional Independence, ensuring clients receive reports they can confidently rely upon.

01

Independent Professional Opinion

Every Valuation is prepared objectively without external influence, ensuring Impartial Conclusions that clients, financial institutions and legal authorities can trust.

21+
Years of Professional Experience
02

Engineering Meets Valuation

A strong Civil Engineering background enables detailed Technical Inspections and accurate assessments beyond conventional market analysis.

5000+
Professional Assignments
03

Trusted Across India

Serving Individuals, Banks, Corporates, Legal Professionals, Government Organisations and NRIs with consistent quality and timely delivery.

PAN
India Professional Services
Signature Valuation Domains

Specialist Expertise Across High-Value Asset Categories

Every Valuation Assignment reflects Technical Precision, Engineering Expertise and Market Intelligence across diverse asset classes for Banking, Legal, Taxation, Insurance and Investment purposes.

01
Residential • Commercial • Industrial

Real Estate & Property Valuation

Comprehensive valuation of Residential, Commercial, Industrial, institutional and mixed-use properties for Banking, Taxation, Litigation, Investment, Insurance and Financial Reporting.

02
Manufacturing • Equipment • Infrastructure

Plant & Machinery Valuation

Professional assessment of Industrial Machinery, manufacturing units, production facilities, engineering assets and specialised equipment.

03
Paintings • Sculptures • Heritage Assets

Art, Antiquities & Collectibles

Independent valuation of Fine Art, Rare Paintings, sculptures, antiques and collectible assets requiring specialised expertise and market understanding.

04
Gold • Diamonds • Luxury Watches

Jewellery & Luxury Asset Valuation

Detailed valuation of Jewellery, Precious Metals, gemstones, watches and luxury collections for Wealth Assessment, Taxation and Insurance.

05
Income Tax • FEMA • Banking • Legal

Corporate, Financial & Legal Valuation

Professional valuation services supporting Financial Reporting, FEMA Compliance, corporate restructuring, dispute resolution, taxation and investment decisions.

Professional Standards

Every Report Reflects Accuracy, Compliance & Professional Integrity

Every Valuation Assignment is prepared with meticulous attention to Technical Accuracy, Market Evidence and Statutory Compliance, ensuring reports that inspire confidence among Financial Institutions, Legal Authorities, Corporate Organisations and private clients.

01

Independent Assessment

Every Valuation Opinion is prepared impartially without external influence, maintaining complete Professional Independence.

02

Technical Verification

Detailed inspection, Engineering Evaluation and supporting documentation ensure reliable Asset Assessment.

03

Market Intelligence

Extensive Market Research and Comparable Analysis support every professional valuation conclusion.

04

Legal Compliance

Reports are prepared considering applicable Valuation Standards, statutory provisions and Regulatory Requirements.

05

Complete Confidentiality

Every Client Engagement is handled with professionalism, discretion and strict Confidentiality.

06

Actionable Reporting

Reports are presented in a Structured, Transparent and Decision-Ready format suitable for multiple professional purposes.

Professional Reputation

Trusted by Individuals, Businesses & Institutions

Every Valuation Assignment reflects Technical Excellence, Professional Independence and a commitment to delivering reports that clients can confidently rely upon.

"Professionalism that inspires confidence."

We required a detailed Commercial Property Valuation. The report was Technically Sound, professionally presented and accepted without any queries by the financial institution.

Rajesh Mehra Business Owner • New Delhi

"Exceptional technical expertise."

Nitesh Shrivastava demonstrated remarkable knowledge throughout the assignment. The entire Valuation Process was transparent, systematic and completed within the committed timeline.

Priya Sharma Chartered Accountant • Noida

Independent Professional Opinion

Objective Valuation without conflict of interest.

Engineering-Based Analysis

Technical Inspection supported by Market Intelligence.

Legally Compliant Reports

Prepared for Banking, Taxation, Legal and Corporate requirements.

Pan India Professional Services

Serving Individuals, Corporates, NRIs and Institutions across India.

Professional Consultation

Let's Discuss Your Valuation Requirement

Whether you require an Independent Valuation for Banking, Taxation, Legal Proceedings, Insurance, Financial Reporting or Investment purposes, receive professional guidance backed by Technical Expertise, Regulatory Compliance and over 21+ Years of Valuation Experience.

Nitesh Shrivastava

Nitesh Shrivastava

Principal Valuer

Government Approved Valuer
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