Fees
Registered Valuer Fees: Rule 248 Worked Examples
The Rule 248 fee scale worked through at five property values, what the ceiling means for income-tax reports, and where market fees apply instead.
By ValuerDekho editorial team · Updated 6 September 2026
The scale
Rule 248 of the Income-tax Rules 2026 fixes the maximum a registered valuer may charge for a report used for income-tax purposes:
| Slab of asset value | Rate |
|---|---|
| First ₹5,00,000 | 0.5% |
| Next ₹10,00,000 | 0.2% |
| Next ₹40,00,000 | 0.1% |
| Balance | 0.05% |
| Minimum fee | ₹5,000 |
Worked examples
| Property value | Computation | Ceiling |
|---|---|---|
| ₹30 lakh | 2,500 + 2,000 + 1,500 | ₹6,000 |
| ₹75 lakh | 2,500 + 2,000 + 4,000 + 1,000 | ₹9,500 |
| ₹1 crore | 2,500 + 2,000 + 4,000 + 2,250 | ₹10,750 |
| ₹2 crore | 2,500 + 2,000 + 4,000 + 7,250 | ₹15,750 |
| ₹5 crore | 2,500 + 2,000 + 4,000 + 22,250 | ₹30,750 |
(The calculator does this for any value.)
What is not covered by the scale
Visa, bank, court, insurance and private reports are outside Rule 248. ValuerDekho’s bands for a residential property, before GST: visa and immigration ₹6,000–₹10,000; bank loan from ₹10,000; court and litigation ₹12,000–₹30,000 per property plus appearance fees; net-worth certificates by CAs ₹6,000–₹10,000. GST at 18% is added to every fee. Commercial premises, industrial units and land are quoted roughly 1.5 to 2 times these figures.
Reading a quote
A fair quote states the purpose, the valuation date, whether inspection is included, travel outside city limits, GST, courier, and the number of revisions. A quote that bundles “capital gains plus visa” should show the tax report at or below the ceiling and the visa report as a flat add-on.
When a low fee is a warning
Below ₹2,000 for any signed report usually means no inspection and a template. For tax work, a report that cannot survive an assessing officer’s questions costs far more than the fee saved.
Frequently asked questions
Can a valuer charge more than the Rule 248 ceiling?
Not for a report prepared for income-tax purposes. For visa, bank, court and private reports the scale does not apply and fees are negotiated.
Is GST added?
Yes, 18% GST applies on professional fees where the valuer is registered for GST; ask whether the quote is inclusive.
Related guides
- Home Loan Property Valuation: What Banks Look For
- Property Valuation Certificate: How to Get One
- Registered Valuer in India: Section 514 Explained
Last reviewed 6 September 2026 by ValuerDekho editorial team. Regulatory references are to the Income-tax Act 2025 and Income-tax Rules 2026 (in force from 1 April 2026) with the former 1961-Act section numbers in brackets. This is general information, not tax or legal advice.