WEALTH TAX • JEWELLERY • PRECIOUS METALS

Jewellery; Bullion; and the Precious Metals Wealth Tax Valuation

Professional valuation of gold jewellery, silver, platinum, diamonds, coloured stones and bullion using the applicable Rule 6 methodology, documented purity, market rates and gemstone assessment for wealth tax, retrospective assessment and Schedule AL requirements.

Rule 6 Valuation Framework
IBJA Precious Metal Rates
4Cs Diamond Assessment
PRECIOUS ASSET VALUATION
Au

Jewellery & Bullion

Item-by-item inventory covering weight, purity, metal rate, gemstones and concluded FMV.

RULE 6 • METAL VALUATION

The Rule 6 Jewellery Valuation Framework

The valuation framework combines the metal weight, hallmark purity, applicable market rate, gemstone value and making charges, supported by an item-by-item valuation inventory.

CORE VALUATION FORMULA
Metal Weight × Hallmark Purity × IBJA Rate
+ Gemstone Value + Making Charges
Au
GOLD JEWELLERY

Gold Jewellery Valuation

Gold jewellery is assessed using the Bureau of Indian Standards (BIS) hallmark, documented weight and the applicable IBJA daily rate.

999 24K • 99.9% 916 22K • 91.6% 750 18K • 75.0% 585 14K • 58.5% 375 9K • 37.5%

The supplied framework identifies the IBJA morning and afternoon fix as the relevant daily reference, with gold value determined from weight, purity and applicable rate.

Making Charges Typically 5–25% depending upon design, craftsmanship and complexity.
Ag
SILVER

Silver Jewellery & Bullion

Silver valuation considers the documented purity, weight and applicable IBJA silver rate.

925 Sterling Silver
999 Fine Silver

The framework identifies the IBJA rate per kilogram for 999 fine silver as the applicable market reference.

Pt
PLATINUM

Platinum Jewellery Valuation

Platinum jewellery is assessed according to its purity and applicable international precious-metal pricing framework.

Pt 950 95% Platinum Pt 900 90% Platinum Pt 850 85% Platinum

The supplied framework identifies the LBMA platinum rate, converted through the applicable INR/USD exchange rate and adjusted for purity.

INV
REGISTERED VALUER DOCUMENTATION

Item-by-Item Jewellery Inventory

Each item is documented with its weight, purity, metal rate and gemstone assessment, creating a transparent valuation trail for the concluded FMV.

DIAMOND VALUATION • 4Cs

The Diamond Assessment — Four Characteristics That Matter

Diamond valuation requires consideration of the 4Cs — Carat Weight, Cut, Colour and Clarity, supported where available by recognised laboratory certificates and relevant market-price references.

01 Carat Weight

The diamond’s weight in metric carats. 1 carat = 0.20 grams.

02 Cut

Cut quality affects the diamond’s light return, brilliance and visual appearance.

03 Colour

The framework identifies grades from D–F colourless through G–J near colourless and lower colour ranges.

04 Clarity

Includes grades from FL/IF through VVS, VS, SI and Included categories.

DIAMOND MARKET EVIDENCE

GIA, IGI & Rapaport

The supplied framework identifies GIA (Gemological Institute of America) and IGI (International Gemological Institute) certificates as primary laboratory grading reports.

The Rapaport Diamond Report is identified as a weekly international wholesale diamond price benchmark expressed in USD per carat according to size and quality.

LABORATORY GIA
LABORATORY IGI
MARKET RAPAPORT
D–F Colourless G–J Near Colourless K–M Faint Yellow N–Z Very Light / Light FANCY Pink • Blue • Yellow • Green
DIAMOND VALUATION • 4Cs

The Diamond Assessment — Four Characteristics That Matter

Diamond valuation requires consideration of the 4Cs — Carat Weight, Cut, Colour and Clarity, supported where available by recognised laboratory certificates and relevant market-price references.

01 Carat Weight

The diamond’s weight in metric carats. 1 carat = 0.20 grams.

02 Cut

Cut quality affects the diamond’s light return, brilliance and visual appearance.

03 Colour

The framework identifies grades from D–F colourless through G–J near colourless and lower colour ranges.

04 Clarity

Includes grades from FL/IF through VVS, VS, SI and Included categories.

DIAMOND MARKET EVIDENCE

GIA, IGI & Rapaport

The supplied framework identifies GIA (Gemological Institute of America) and IGI (International Gemological Institute) certificates as primary laboratory grading reports.

The Rapaport Diamond Report is identified as a weekly international wholesale diamond price benchmark expressed in USD per carat according to size and quality.

LABORATORY GIA
LABORATORY IGI
MARKET RAPAPORT
D–F Colourless G–J Near Colourless K–M Faint Yellow N–Z Very Light / Light FANCY Pink • Blue • Yellow • Green
ITR • SCHEDULE AL • CATEGORY D

Jewellery & Bullion Schedule AL Disclosure

The supplied framework identifies Schedule AL Category D as covering jewellery, bullion and valuable articles and requiring the relevant description, acquisition cost and current FMV.

CATEGORY D
01
Description

Detailed identification of the jewellery, bullion or valuable article.

02
Cost of Acquisition

Available acquisition-cost documentation relevant to the asset.

03
Current FMV

Professionally concluded fair market value supported by the valuation methodology.

04
Registered Valuer Certificate

A documented Schedule AL jewellery valuation certificate supporting the disclosed FMV.

FMV
COMPLETE VALUATION RECORD

Transparent Evidence From Asset to Concluded Value

The valuation record brings together inventory, weight, purity, metal rates, gemstone assessment, market evidence and concluded FMV in one professionally documented valuation framework.

GOVERNMENT APPROVED VALUATION PRACTICE

Need a Professional Jewellery & Precious Metals Valuation?

Discuss your jewellery, bullion, diamond or precious stone valuation requirement with A2Z Valuers for a professionally documented FMV assessment.

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