Text of Rules 13 of Income Tax Rules, 1962

[1][13. Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132. – 
(1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, may approve – 

(i)  any person or entity whose services may be requisitioned for the purposes of clause (ii) of sub- section (2) of section 132; or 
(ii)  any person or entity or registered valuer to whom reference may be made for the purposes of  clause (ii) of sub-section (9D) of section 132, 

on the basis of an application made by such person or entity or registered valuer, or on a reference made by Joint Director or Joint Commissioner or Additional Director or Additional Commissioner or Director or Commissioner or Principal Director or Principal Commissioner, or on his own motion. 

(2) The authorised officer, as referred to in sub-section (2) or sub-section (9D) of section 132, may requisition the services of or make a reference to one or more of the persons approved under sub-rule (1), for the purposes of clause (ii) of sub-section (2) or sub-section (9D) of section 132. 

(3) The application referred to in sub-rule (1) shall be made in Form No. 6C. 

(4) The application referred to in sub-rule (3) shall be disposed of by the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, within six months from the end of the month in which such application is made thereby granting approval or rejecting the same.

(5) The Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General may, on grant of approval to a person or entity or registered valuer as provided in sub-rule (1), shall issue a Designated Approval Number to such person or entity or registered valuer, as the case may be. 

(6) For the purposes of clause (ii) of sub-section (2) or clause (ii) of sub-section (9D) of section 132, in a case where the authorised officer considers it necessary or expedient to do so, he may requisition the services of or make a reference to a person or entity or registered valuer who is not approved as per sub-rule (1), after recording reasons for the same, and within a period of thirty days of such requisition, obtain approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be. 

Explanation 1.- For the purposes of this rule, “registered valuer” means any valuer registered by or under any law for the time being in force. 

Explanation 2. - For the purposes of sub-rule (5) of this rule, a “Designated Approval Number” means a number so issued, having alphanumeric characters.] 

KEY NOTE
1.   Inserted by the Income-tax (Ninteenth Amendment) Rules, 2023, vide Notification No. 70/2023, dated 28.08.2023, with effect from 28.08.2023.