Valuation Date
Legal definition for Indian law research
Definition
Valuation date, in relation to any year for which an assessment is to be made under this Act, means the last day of the previous year as defined in s. 3 of the Income-tax Act if an assessment were to be made under that Act for that year. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (q)]
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.