Regulatory updates: Gold Valuation

When the rules governing valuation and certification work in India change, it is recorded here - dated, summarised in plain terms, and linked to the document it came from. Nothing appears on this page without a source you can open.

Most recent entry: 2026-09-17 · 4 updates on record
17 September 2026

Valuer registration deadline extended to 31 March 2027

CBDT has extended the deadline for registration as a valuer under the Income-tax Rules, 2026 from 30 September 2026 to 31 March 2027. Notification No. 120/2026 dated 17 September 2026 (G.S.R. 822(E)), the Income-tax (Fourth Amendment) Rules, 2026, amended rules 246(4) and 256(4) and also revised Forms 169 and 171. Form 169 is the application for registration as a valuer under section 514 of the Income-tax Act, 2025.

What it means in practice

If you are commissioning a valuation during the transition, ask the valuer what the current status of their registration is and whether it will be current on the date of the report. If you are a valuer, the extra six months are for completing registration in each class you intend to practise in - registration is per class, not general.

Source: CBDT Notification No. 120/2026 dated 17 September 2026 (G.S.R. 822(E)) → Full guide: Who is registered to value jewellery in India →
Gold Valuation Property Valuation Capital Gain Valuation Agriculture Land Valuation Plant & Machinery Valuation Govt. Approved Valuation
1 April 2026

Income-tax Rules, 2026 define eleven separate registered-valuer classes

The Income-tax Rules, 2026, made under section 514 of the Income-tax Act, 2025, set out eleven distinct classes of registered valuer, with separate registration required for each. Jewellery is class 8, alongside separate classes for immovable property, agricultural land, plantations, forests, mines and quarries, securities and business assets, machinery and plant, works of art, life interests, and any other asset.

What it means in practice

Registration is narrower than most people assume. A valuer registered for immovable property is not thereby registered for jewellery or for plant and machinery. When engaging a valuer, ask which class they hold for the specific asset rather than whether they are 'a registered valuer'.

Source: Income-tax Rules, 2026 (section 514, Income-tax Act, 2025) → Full guide: Who is registered to value jewellery in India →
Gold Valuation Property Valuation Agriculture Land Valuation Plant & Machinery Valuation Capital Gain Valuation Portfolio Valuation

How this feed is maintained. An entry is added when a rule actually changes, and every entry carries the notification, circular or rule it comes from so you can read the original rather than our summary of it. Where something needs more than a few sentences, it becomes a reference guide and the entry links to it. Content is reviewed by Mr. Chintan Bavishi.

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