WEALTH TAX VALUATION • FMV CERTIFICATES

The Six FMV Certificate Types — The Wealth Tax Valuation Application

Professional FMV certificate support for Schedule AL disclosure, insurance, estate and probate, LTCG, Section 50C defence, bank collateral, and Black Money Act foreign asset disclosure — supported by a Government Approved and Section 34AB Registered Valuer.

Schedule AL Insurance Estate LTCG Bank Loan Foreign Assets

01 ANNUAL WEALTH DISCLOSURE

Schedule AL Multi-Asset FMV Certificate

The registered valuer provides a comprehensive annual FMV certificate supporting the taxpayer's Schedule AL (Assets and Liabilities) disclosure.

Immovable property valuation
Financial interests and applicable securities
Jewellery and bullion valuation
Vehicles and other assets
Annual FMV update cycle for HNI portfolios

02 ASSET PROTECTION

Insurance Valuation Certificate

A comprehensive multi-asset insurance valuation covering the replacement value of high-value personal and investment assets.

Jewellery and bullion using Rule 6-based valuation
Works of art and cultural assets
Immovable property
Asset-category-specific replacement value

TAX • SUCCESSION • ESTATE PLANNING

FMV Certificates for Estate, Probate & LTCG

Independent valuation support where asset value directly affects estate distribution, succession, capital gains and tax proceedings.

03 ESTATE • PROBATE

Estate Probate Valuation

A comprehensive estate FMV covering multiple asset classes under the Section 34AB valuation framework.

8 Asset Categories

FMV Estate Basis

Where applicable, the valuation can also address the deceased partner's share in a partnership firm under Rule 8.

04 INCOME TAX • LTCG

LTCG Valuation & Section 50C Defence

Professional FMV support for long-term capital gains computation and property-related Section 50C disputes.

12.5% LTCG Reference

50C Defence

The certificate documents the concluded FMV and provides supporting evidence where the stamp duty value is disputed, including the applicable Section 50C(2) framework.

BANKING • COLLATERAL

Bank Loan Collateral Valuation

Valuation support for assets offered as bank collateral, including consideration of market value, liquidity and applicable lending parameters.

0.65–0.75× Typical OLV reference
Liquid assets

0.50–0.65× Typical OLV reference
Illiquid assets

Applicable asset categories may include commercial property, listed equity, residential property, unquoted equity and jewellery.

CROSS-BORDER • TAX DISCLOSURE

Black Money Act 2015 Foreign Asset FMV

Professional FMV documentation for foreign assets disclosed under the applicable cross-border tax framework.

Foreign property
Foreign equity
Other relevant foreign financial assets
INR equivalent valuation support
Schedule FA documentation support

COMPREHENSIVE VALUATION

The Integrated Multi-Category Wealth Tax Certificate

For HNI, NRI, estate and complex multi-asset requirements, A2Z Valuers can structure an integrated valuation covering the relevant Section 34AB asset categories within one coordinated professional assignment.

Land & Buildings Plant & Machinery Jewellery Securities Business Assets Bullion Works of Art Leasehold Improvements

IVS International Valuation Standards

IFRS 13 Fair Value Framework

Ind AS 113 Fair Value Measurement

GOVERNMENT APPROVED VALUATION PRACTICE

Need the Right FMV Certificate?

Brief A2Z Valuers for Schedule AL, insurance, estate, LTCG, Section 50C, bank collateral or foreign asset valuation.

☎ CALL A GOVERNMENT APPROVED VALUER +91 9999992343 → Request an FMV Certificate