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Form No. 170

Report of valuation of Asset under section 514

Prescribed under rule 248 · Rule 248

1.

Name

(Refer Note 1)

2.

Permanent Account Number

3.

Address

(Refer Note 2)

4.

Contact details

Phone No. with STD code

STD code

Number

Mobile Number

Country Code

Number

Email ID

Part B: PERSONAL INFORMATION OF THE VALUER

5.

(i)

Registration Number under section 514

(ii)

Permanent Account Number

(iii)

Name

(iv)

Address

(v)

Contact details

Phone No. with STD code

STD code

Number

Mobile Number

Country Code

Number

Email ID

Part C: DETAILS OF VALUATION REFERENCE

6.

Valuation reference against which the report is being submitted

7.

Class of Assets to be Valued

(Multiple selection allowed)

(Drop down)

Part D: SCHEDULES FOR VALUATION

SCH IP

Valuation of Immovable Asset (other than agricultural lands, plantations, forests, mines and quarries)

8.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-ownership, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c )

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(v)

Address

(Refer Note 2)

(vi)

Asset Identifier

(a)

Survey Number

(b)

Khasra Number

(c)

Plot No. of land

(d)

Other unique identifier

(vii)

Latitude and Longitude of the land

(a)

Latitude

(b)

Longitude

(viii)

Type of Asset

(Select one)

(dropdown)

(x) Residential

(xi) Commercial

(xii) Mixed area

(xiii) Industrial

(ix)

Which kind of area is the Asset situated in? (Select one)

(dropdown)

(i) Residential

(ii) Commercial

(iii) Mixed area

(iv) Industrial

(x)

Classification of locality

(Select one)

(dropdown)

(i) High class

(ii) Middle class

(iii) Poor class

(xi)

Proximity to civic amenities, like schools, hospitals, offices, markets, cinemas, shopping malls, etc.

[upload]

(Free text up to 500 words)

(B) Land

(i)

Area of land supported by documentary proof, shape, dimensions and physical features (in square metres)

(i)

(ii)

(upload)

(ii)

Roads, streets or lanes on which the land is abutting

(iii)

If the land is leasehold, please furnish the following details

(A)

(i)

Name of Lessor

(Refer Note 1)

(ii)

Name of Lessee

(iii)

Nature of lease

(iv)

Date of commencement

dd/mm/yyyy

(v)

Date of termination

dd/mm/yyyy

(vi)

Terms of renewal of lease

(upload)

(B)

(Repeat, if required)

(iv)

Is there any restrictive convenant in regard to use of land?

(i) Yes

(ii) No

(Select one)

Ifyes, Document ofcovenant to be uploaded

(v)

Are there any agreements of easements?

(Select one)

If yes, Document of easement rights to be attached/uploaded

(i) Yes

(ii) No

(vi)

Does the land fall in an area included in any Town Planning Scheme or any Development Plan of Government or any statutory body?

(Select one)

Ifyes, relevant document to be uploaded

(i) Yes

(ii) No

(vii)

Has any contribution been made towards development or is any demand for such contribution still outstanding?

(Select one)

Ifyes, relevant document to be uploaded

(iii) Yes

(iv) No

(viii)

Has the whole or part of the land been notified for acquisition by Government or any statutory body?

(Select one)

Ifyes, relevant document to be uploaded

(i) Yes

(ii) No

(ix)

Attach dimensioned site plan

(upload)

(C) Improvements

(i)

Plans and elevations of all structures standing on the land and a lay-out plan

(upload)

(ii)

Technical details of the building on a separate sheet

(upload)

(Refer Note 6)

(iii)

Occupant(s) of the building

(Select one)

(i) Owner

(ii) Tenant

(iii) Both Owner and Tenant

(iv)

If the building is partly occupied by the owner, please specify portion and exent of area (in square metres) under owner-occupation

(i)

(ii)

(Document specifying portion of area under owner occupation to be attached/uploaded)

(v)

(a)

Permissible Floor Space Index/Floor Area Ratio

(b)

Percentage of Permissible Floor Space Index/Floor Area Ratio utilised

(D) Valuation

(i)

Details of other instances of sale of immovable Asset in the locality. In case no such instances are available or relied upon, please move to item number (ii) below.

(a)

(i)

Name of the Asset

(ii)

Address of the Asset

(iii)

Registration number

(iv)

Sale Price

(v)

Area of Land sold

(b)

(repeat as required)

(ii)

If sale instances are not available or not relied upon, please provide the basis of arriving at the land rate

(Free text upto 500 words) (upload)

(iii)

Land rate adopted in this valuation

(E) Cost of Construction

(i)

Year of commencement of construction

(ii)

Year of completion of construction

(iii)

Method of contruction

(Select one)

(i) By contract

(ii) By employing labour directly

(iii) Both

(iv)

For items of work done on contract, provide copies of agreements

(upload)

(v)

For items of work done by engaging labour directly, give basic rates of materials and labour supported by documentary proof:

(a)

Basic rate of materials

Material 1

Unit

Material 2

Unit

(Repeat as

required)

Unit

(b)

Basic rate of labour

Labour Type 1

Unit

Labour Type 2

Unit

(Repeat as

required)

Unit

(c)

(Document providing the basis for submitting the rates in item (a) and (b) above to be uploaded)

SCH AL

Valuation of Agricultural Land (other than coffee, tea, rubber and cardamom plantations)

9.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-ownership, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c )

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(v)

Address

(Refer Note 2)

(vi)

Asset Identifier

(a)

Survey Number

(b)

Khasra Number

(c)

Other Unique Identifier

(vii)

Latitude and Longitude of the Asset

(a)

Latitude

(b)

Longitude

(viii)

(a)

Type of the Asset as per the land records (Select one)

(dropdown)

(i) Negir

(ii) Chabhi

(iii) Banjar

(iv) Other

(b) Please mention the type of land, in case ‘other‘ is selected

(ix)

Area of the Asset (in acre)

(x)

Annual Asset revenue

(xi)

Crops grown during the year

(xii)

Details of town planning scheme/ development plan of government or any statutory body

(a)

Town Planning Scheme

(Free text upto 500 words)

(b)

Development Plan of the government

(Free text upto 500 words)

(c)

Development Plan ofa statutory body

(Free text upto 500 words)

(d)

Any other

(Free text upto 500 words)

(xiii)

Special features of the Asset

(a)

Features of the assets

(Refer Note 4)

(Free text upto 500 words)

(b)

Mode of irrigation available

(dropdown)

(i)

Wells

(ii)

Electric tube Well

(iii)

Tube Well

(iv)

Canal

(c)

Nearness to habitation

(dropdown)

(i)

Village

(ii)

Town

(iii)

Market

(iv)

Any other

(Free text

upto 500 words)

(d)

Availabilty of approach roads

(select one)

(i) Yes

(ii) No

(e)

Facilities and means of transportation of the produce of the land to the market,

(Free text upto 500 words)

(f)

Cultivated by self or tenants

(B) Valuation

(i)

Please provide few instances of sale of similar Asset in the locality. In case no such instances are available or relied upon, please move to item number (ii) below.

(a)

(i)

Name of the Asset

(ii)

Address of the Asset

(iii)

Registration number

(iv)

Sale Price

(v)

Area of Asset sold

(b)

(repeat as required)

(ii)

If sale instances are not available or not relied upon, please provide the basis of arriving at the unit value

(Free text upto 500 words) (upload)

(iii)

Unit value adopted in this valuation

(iv)

Value of the Asset

SCH PL

Valuation of Coffee Plantation, Tea Plantation, Rubber Plantation, or Cardamom Plantation

10.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-ownership, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c)

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(v)

Address

(Refer Note 2)

(vi)

Asset Identifier

(a)

Survey Number

(b)

Khasra Number

(c)

Other unique identifier

(vii)

Latitude and Longitude of the land

(a)

Latitude

(b)

Longitude

(viii)

Type of Asset

(Select one)

(dropdown)

(i) Coffee

(ii) Tea

(iii) Rubber

(iv) Cardamom

(ix)

Area of the Asset (in acre)

(x)

Annual land revenue

(xi)

Classification of the Asset (s) as given in the land revenue records

(Free text upto 500 words)

(xii)

Special features of the Asset

(a)

Nature of the soil

(Free text upto 500 words)

(b)

Slope of the land,

(Free text upto 500 words)

(c)

Annual rainfall,

(Free text upto 500 words)

(d)

Area under bearing

(Free text upto 500 words)

(e)

Age of the plants or bushes

(Free text upto 500 words)

(f)

Value of the crops raised during the past three years

(Free text upto 500 words)

(g)

Any other feature(s)

(Free text upto 500 words)

(B) Valuation

(i)

Please provide few instances of sale of similar Asset in the locality. In case no such instances are

available or relied upon, please move to item number (ii) below.

(a)

(i)

Name of the Asset

(ii)

Address of the Asset

(iii)

Registration number

(iv)

Sale Price

(v)

Area of Land sold

(b)

(repeat as required)

(ii)

If sale instances are not available or not relied upon, please provide the basis of arriving at the unit value

(Free text upto 500 words) (upload)

(iii)

Unit value adopted in this valuation

(iv)

Value of the Asset

SCH FR

Valuation of Forest

11.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-ownership, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c)

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(v)

Address

(Refer Note 2)

(vi)

Asset Identifier

(a)

Survey Number

(b)

Khasra Number

(c)

Other unique identifier

(vii)

Latitude and Longitude of the Forest

(a)

Latitude

(b)

Longitude

(viii)

Area of the Asset (in acre)

(ix)

Classification of the Asset as given in the land revenue records

(Free text upto 500 words)

(x)

Special features of the Asset

(a)

Kind of timber

(Free text upto 500 words)

(b)

Density of the forest

(Free text upto 500 words)

(c)

Mode of transportation of timber

(Free text upto 500 words)

(d)

Nature of the soil

(Free text upto 500 words)

(e)

Slope of the land

(Free text upto 500 words)

(f)

Annual rainfall

(Free text upto 500 words)

(g)

Area under bearing

(Free text upto 500 words)

(h)

Age of the plants or bushes

(Free text upto 500 words)

(i)

Value of the crops raised during the past three years

(Free text upto 500 words)

(j)

Any other feature(s)

(Free text upto 500 words)

(B) Valuation

(i)

Please provide few instances of sale of similar Asset in the locality. In case no such instances are available or relied upon, please move to item number (ii) below.

(a)

(i)

Name of the Asset

(ii)

Address of the Asset

(iii)

Registration number

(iv)

Sale Price

(v)

Area of Forest Land sold

(b)

(repeat as required)

(ii)

If sale instances are not available or not relied upon, please provide the basis of arriving at the unit value

(Free text upto 500 words) (upload)

(iii)

Unit value adopted in this valuation

(iv)

Value of the Asset

SCH MQ

Valuation of Mines and Quarries

12.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-owner-ship, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(repeat as required)

(c )

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(v)

Address

(Refer Note 2)

(vi)

Asset Identifier

(a)

Survey Number

(b)

Khasra Number

(c)

Other unique identifier

(vii)

Latitude and Longitude of the land

(a)

Latitude

(b)

Longitude

(viii)

Type of Asset

(Select one)

(i) Mine

(ii) Quarry

(ix)

Area of the Asset (in acre)

(x)

Annual land revenue

(xi)

Classification of the Asset (s) as given in the land revenue records

(Free text upto 500 words)

(xii)

Special features of the Asset

(a)

Average annual output during the past three years

(Free text upto 500 words)

(b)

Extractable reserves

(Free text upto 500 words)

(c )

Area available for extraction

(Free text upto 500 words)

(d)

Thickness of the seam

(Free text upto 500 words)

(e )

Stage of development

(Free text upto 500 words)

(f)

Depillaring

(Free text upto 500 words)

(g)

Geological disturbances

(Free text upto 500 words)

(h)

Any other feature(s)

(Free text upto 500 words)

(B) Valuation

(i)

Please provide few instances of sale of similar Asset in the locality. In case no such instances are available or reilied upon, please move to item number (ii) below.

(a)

(i)

Name of the Asset

(ii)

Address of the Asset

(iii)

Registration number

(iv)

Sale Price

(v)

Area of Asset sold

(b)

(repeat as required)

(ii)

If sale instances are not available or not relied upon, please provide the basis of arriving at the unit value

(Free text upto 500 words) (upload)

(iii)

Unit value adopted in this valuation

(iv)

Value of the Asset

SCH EX

Valuation of Stocks, Shares, Debentures, Warrants, Securities, Share in Partnership Firm/LLP and Business Assets, including Goodwill

13.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-owner-ship, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c )

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(v)

Type of Asset

(Select one)

(dropdown)

(i) Stock

(ii) Shares

(iii) Debentures

(iv) Warrants

(v) Securities

(vi) Shares in Partnership Frim

(vii) Share in LLP

(viii) Goodwill

(ix) Other Business Assets (Please specify)

(B) Valuation

(i)

Approach to valuation of the asset(s) including the profits of the company/firm/LLP in question, dividend policy, the prospects of the industry and of the company/firm/LLP, nature and extent of controlling interest of those in management, factors regarding non-

(Free text upto 1000 words)

(Document providing the basis for

arriving at valuation rate to be uploaded)

marketability, attractiveness to special purchasers, possibilities of capital appreciation and other relevant factors, the particular rule in terms of which the valuation is made and the full computation in terms of the said rule etc.

(ii)

Unit value adopted in this valuation

(iii)

Value of the Asset

SCH MP

Valuation of Machinery and Plant

14.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-owner-ship, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c )

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(v)

Type of Asset

(Select one)

(i) Machine

(ii) Plant

(B) Valuation

(i)

Approach to valuation of the asset(s) including the make of the machinery/plant, name of the manufacturer, original price, price to the owner if he is not the first owner, year of manufacture, present market price of similar new machinery/plant etc.

(Free text upto 1000 words)

(Document providing the basis for

arriving at valuation rate to be uploaded)

(ii)

Unit value adopted in this valuation

(iii)

Value of the Asset

SCH JW

Valuation of Jewellery

15.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

(iii)

Name of the owner (s)

(a)

(Repeat, if required)

If the Asset is under joint ownership/co-owner-ship, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c )

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(B)

Valuation

(i)

Statement of valuation

(a)

(i)

Description of item

(ii)

Gross weight

(iii)

Net weight ofprecious metal

(iv)

Description and weight of precious or semi-precious stones

(v)

Value of each precious or semi- precious stone and decided value of such stones

(vi)

Total value of the item ofjewellery

(vii)

Gold equivalent weight in grams

(b)

(Repeat, if required)

(ii)

Value of the Asset

SCH AW

Valuation of Works of Art

16.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-owner-ship, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c)

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(v)

Details of provenance

(B) Valuation

(i)

Approach to valuation of the asset(s) including demand, liquidity, activity of art dealers, market data etc.

(Free text upto 1000 words)

(Document providing the basis for

arriving at valuation rate to be uploaded)

(ii)

Unit value adopted in this valuation

(iii)

Value of the Asset

SCH IN

Valuation of Life Interest, Reversions and Interest in Expectancy

17.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Details of the person whose interest is valued

(a)

Name

(Refer Note 1)

(b)

Address

(Refer Note 2)

(c )

Date ofBirth

dd/mm/yyyy

(iii)

Brief description of the Asset

(Upload copy of the trust deed, will, etc., under which the interest is derived)

(upload)

(Free text up to 500 words)

(iv)

Particulars ofthe life tenant

(a)

Name

(Refer Note 1)

(b)

Address

(Refer Note 2)

(c )

Date ofBirth

dd/mm/yyyy

(Repeat, if required)

(v)

Particulars oftrust fund

(a)

Assets

(b)

Liabilities

(c )

Income

(B) Valuation

(i)

Approach to valuation of the asset(s) including the margins adopted and, where applicable, the rate of estate duty assumed in arriving at the estimate, valuation formula, assumptions regarding mortality/interest etc.

(Free text upto 1000 words)

(Document providing the basis for

arriving at valuation rate to be uploaded)

(ii)

Unit value adopted in this valuation

(iii)

Value of the Asset

SCH OT

Valuation of Other Asset

18.

(A) General

(i)

Date as on which valuation is made

dd/mm/yyyy

(ii)

Name of the owner (s)

(a)

(Repeat, if required)

(iii)

If the Asset is under joint ownership/co-owner-ship, share of each such owner

(a)

(i)

Name of the co-owner

(ii)

Share in percentage

(b)

(Repeat, if required)

(c )

Total Share

100%

(iv)

Brief description of the Asset

(upload)

(Free text up to 500 words)

(B) Valuation

(i)

Approch to valuation of the asset(s)

(Free text upto 1000 words)

(Document providing the details as

prescribed by the Principal Chief

Commissioner or Chief Commissioner or Principal Director General or Director General shall be attached/uploaded

along with prescribed documents)

(ii)

Unit value adopted in this valuation

(iii)

Value of the Asset

Part-E: VERIFICATION AND DECLARATION

Verification and Declaration

I, PAN , do hereby declare that to the best of my knowledge and belief, what is stated above is correct, complete and is truly stated.

I further declare that I shall,

(a) I have no direct or indirect interest in asset valued;

(b) I have personally inspected the asset and I have examined all the relevant details;

I am making the declaration in my capacity as and that I am competent to make this declaration and verify it. Verified today the day of 20 .

Place

Date

(Signature of Valuer)

Name:

Designation (if applicable): … … … … … …..

Notes:

4. In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, the name shall be provided in full.

5. The address shall contain (i) Country/Region, (ii) Flat/Door/Building, (iii) Road/Street/Block/Sector, (iv) PIN/ZIP Code, (v) Post Office, (vi) Area/locality, (vii) District, and (viii) State.

6. Some of the Information in the form would be pre-filled to the extent possible.

7. Special features of the land such as quality and fertility of the land, mode of irrigation available (i.e., whether by wells, electric tube-wells or canal), nearness to village, town and markets, approach roads avail- able and facilities and means of transportation of the produce of the land to the market, whether cultivated by self or tenants. Any other features which affect the value of the land should be specifically stated

8. All the amounts are to be provided in ₹, unless otherwise specified.

9. For the purposes of row 8(c)(ii), following annexure shall be filled and uploaded. Necessary modificaiton in this Annexure may be made to suit the property under valuation.

Annexure

Technical Details

1.

No. of floors and height of each floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

2.

Plinth area floor-wise (As per IS: 3861-1966)

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

3.

Year of construction

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

4.

Estimated future life

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

5.

Type of construction- load bearing walls/RCC frame/steel frame

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

6.

Type of foundations

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

7.

Walls

(a) Basement and plinth

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(b) Ground floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(c ) Superstructure above ground floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

8.

Partitions

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

9.

Doors and windows (Floor -wise)

(a) Ground floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(b)

1st floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(c)

2nd floor, etc.

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

10.

Flooring (Floor-wise)

(a) Ground floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(b) 1st floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(c) 2nd floor, etc.

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

11.

Finishing (Floor-wise)

(a) Ground floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(b) 1st floor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(c) 2nd floor, etc.

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

12

Roofing and terracing

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

13

Special architectural or decorative features, if any

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

14

(a) Internal wiring- surface or conduit

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(b) Class of fittings : Superior/ordinary/poor

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

15

Sanitary installations

(a.1) No. of water closets

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(a.2) No. of lavatory basins

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(a.3) No. of urinals

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(a.4) No. of sinks

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(a.5) No. of bath tubs

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(a.6) No. of bidets

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(a.7) No. of geysers

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(b) Class of fittings : Superior coloured/superior white/ordinary

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

16

Compound wall

(a) Height and length

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(b) Type of construction

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

17

No. of lifts and capacity

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

18

Underground Pump- Capacity and type of construction

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

19

Overhead tank

(a) Where located

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(b) Capacity

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

(c) Type of construction

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

20

Pumps-No. and their horse power

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

21

Roads and payings within the compound, approximate area and type of paving

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

22

Sewage disposal- whether connected to public sewers. If septic tanks provided, No. and capacity

(i)

Main building

(ii)

Annexe

(iii)

Servants‟ quarters

(iv)

Garages

(v)

Pump house

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.

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