01
TAXATION • PRE-2001 ASSETS
INSIGHTS
PRACTICE KNOWLEDGE • PAINTING VALUATION
Insights from the Practice — Government Approved Painting Valuation
Technical observations on painting valuation questions for CAs, Resolution Professionals, bank officers, corporate finance teams, and legal practitioners.
SUGGESTED LAUNCH ARTICLES
Technical Knowledge for Complex Painting Valuation Matters
A practical knowledge series covering taxation, retrospective valuation, institutional valuation, auction-market evidence, insolvency, banking, corporate reporting and legal contexts.
02
SECTION 55(2)(b) • RETROSPECTIVE
Section 55(2)(b) Retrospective Painting Valuation : The 1998–2003 Auction Archive Research Methodology
03
METHODOLOGY • MARKET COMPARISON
The Market Comparison Approach for Indian Paintings: How Comparables Are Selected, Adjusted, and Applied
04
IBC • ART BUSINESS
IBC CIRP for an Art Gallery : Inventory vs Capital Asset, Fair Value, and the Liquidity Discount
05
SARFAESI • BANKING
PAG Paintings as SARFAESI Collateral : Why the Distressed Sale Value Is 65–75% of Market Value for Blue-Chip Works
06
BLACK MONEY ACT • FOREIGN ASSETS
The Black Money Act and Indian Paintings Held Abroad: The FMV Certificate for Compliance Declarations
07
CORPORATE • IND AS
Ind AS 40 and the Corporate Art Collection : Annual Revaluation and the Statutory Auditor’s Certificate
08
AUCTION MARKET • PAG
Christie’s ₹119 Crore 2025 : What the Husain Sale Means for PAG Blue-Chip Valuation Benchmarks
09
MARKET DATA • INDICES
The Painting Valuation Index : Tracking the PAG Blue-Chip, Indian Modern, and Miniature Painting Tiers
10
SECTION 80G • MUSEUM DONATION
Section 80G and the NGMA Donation : Structuring the Contemporaneous Certificate for Maximum Tax Efficiency
11
CORPORATE • M&A
M&A Due Diligence for a Company with a Painting Collection: The Authentication, AATA, and PPA Allocation Questions
12
HISTORICAL • INSTITUTIONAL
The Retrospective Nizam Collection Valuation : How the Government Established ₹325 Crore for India’s Most Significant Art Acquisition
FROM INSIGHT TO PROFESSIONAL ENGAGEMENT
Need a Government Approved Painting Valuation?
Discuss your valuation purpose, painting or collection, valuation date and required statutory format with A2Z Valuers.