Nitesh Shrivastava — Government Approved Painting Valuer | Section 34AB Category VIII
The Institutional Painting Valuation Practice
A2Z Valuers’ painting valuation practice operates at every level of the Indian institutional painting market — from the Income Tax Department’s PAN India enforcement appointment for Section 132 search valuations of paintings found at business and residential premises across India, to the ₹50+ crore Mughal jewellery and colonial Indian art valuation for India’s top auction house in 2025.
The same practice produces the Section 55(2)(b) retrospective valuation for a CA’s client’s 1987 Bengal School acquisition and the IBBI-compliant Fair Value certificate for a Resolution Professional’s gallery CIRP, in association with IBBI Registered Valuers.
The institutional scale, the statutory credibility, and the auction market intelligence of a practice operating at the ₹50+ crore institutional tier are available for every painting valuation engagement, regardless of the specific work’s value or the specific institutional context.
Works of Art
Section 34AB Category VIII registration for professional painting and works of art valuation.
PRACTICE A2Z Valuers LOCATION PAN IndiaSection 34AB Category VIII with IBBI Valuation Association
For IBC CIRP and Companies Act painting valuations, A2Z Valuers provides specialist painting valuation expertise under the Section 34AB Category VIII framework, in association with IBBI Registered Valuers where the applicable IBC or Companies Act valuation framework requires their involvement.
Section 34AB Category VIII — Works of Art provides the specialist foundation for professional painting and artwork valuation.
For applicable IBC and Companies Act valuation requirements, the practice works in association with IBBI Registered Valuers where their registered asset-class expertise is required.
The combination of specialist Category VIII painting valuation expertise with the appropriate IBBI Registered Valuer association provides a coordinated valuation approach when an IBC Resolution Professional is dealing with a corporate debtor whose assets include a significant painting collection or where the corporate debtor itself operates as an art business.