Delhi NCR · Capital gains & FMV 2001
Capital Gains Valuation in Delhi NCR
A capital gains valuation in Delhi NCR from a government-registered valuer costs ₹10,000 – ₹20,000 and takes 3–5 working days. A valuer registered under Section 514 of the Income-tax Act 2025 (Rules 246–249; report in Form 170).
Capital gains work in Delhi turns on two things: the 2001 base for old DDA, CGHS and colony plots (the 2001 circle rates were far below market, so a proper FMV 2001 report typically lifts the cost base substantially), and leasehold-to-freehold conversion costs, which the valuer documents as improvement. Assessing officers in Delhi routinely ask for the Form 170 report and inspection photographs, so choose a valuer who inspects.
- Fee in Delhi NCR
- ₹10,000 – ₹20,000. Plus 18% GST. Covers inspection, comparable research and the Form 170 report. Large land parcels and agricultural land sit at the upper end.
- Turnaround
- 3–5 working days
- Who signs
- A valuer registered under Section 514 of the Income-tax Act 2025 (Rules 246–249; report in Form 170). Valuers who held Section 34AB certificates on 31 March 2026 continue, provided they re-file Form 169 by 30 September 2026. For property held by a company, an IBBI Registered Valuer (Land & Building) may also be required.
- Inspection
- Required. The valuer or an associate inspects the property, records measurements and condition, and includes dated photographs. Reports issued without inspection are the ones most often rejected in assessment.
- Stamp-duty benchmark
- Circle rate, revenue.delhi.gov.in. 6% (men) / 4% (women) / 5% (joint) + 1% registration fee; Gurgaon 7%/5%; Noida 7% (women rebate on first ₹10 lakh).
- Validity
- Tied to the valuation date (date of transfer or 1 April 2001). The report does not expire but must be retained for the assessment period.
Registered valuers for this in Delhi NCR
IBBI Valuers
Verified by ValuerDekhoIBBI-registered valuation practice for Mumbai and Delhi NCR with round-the-clock intake
- Experience
- 13+ years
- Turnaround
- 3–4 working days
- Inspection
- Every property
- Delivery abroad
- Courier + PDF
Fee quoted in writing before any work starts
Rao Associates
Verified by ValuerDekhoRegistered valuers and chartered engineers, Delhi NCR and Bangalore, since the 1990s
- Experience
- 32+ years
- Turnaround
- 3–4 working days
- Inspection
- Every property
- Delivery abroad
- Courier + PDF
Fee quoted in writing before any work starts
Documents for a Delhi NCR property
- Conveyance deed or lease deed (DDA, L&DO, CGHS)
- MCD/NDMC property-tax receipt
- Society share certificate (CGHS flats)
- Sanctioned plan or regularisation certificate
- Electricity bill (BSES/TPDDL)
- Title deed(s) showing acquisition date, consideration and area
- Chain of title where the property was inherited or gifted (will, succession certificate, gift deed)
- Approved plan, occupancy or completion certificate; construction cost records if self-built
Steps
- Identify the valuation date Date of transfer for current FMV; 1 April 2001 for property acquired before that date; date of death or gift for inherited or gifted property where cost of the previous owner is unknown.
- Compare valuers by registration and fee Quotes show Section 514 (ex-34AB) registration numbers and the Rule 248 fee for your value so you can spot overcharging.
- Inspection and evidence gathering The valuer measures the property, photographs it and collects comparable transactions, registrar data and, for FMV 2001, historical rates and indices.
- Method selection Sales comparison for flats and plots, land-and-building for houses, income capitalisation for let-out commercial property, and depreciated replacement cost where markets are thin. The report explains why.
- Draft and review You check the facts; the valuer finalises the opinion. Valuers do not change the value to suit the client; they can correct factual inputs.
- Form 170 report delivered Signed and stamped, with methodology, comparables and the valuer's declaration, suitable for filing with your return or in assessment proceedings.
Localities
Dwarka · Rohini · Vasant Kunj · Greater Kailash · Saket · Janakpuri · Pitampura · Mayur Vihar · Lajpat Nagar · Punjabi Bagh · Gurgaon (Golf Course Road, Sohna Road, New Gurgaon) · Noida (Sectors 50–150, Greater Noida West) · Ghaziabad (Indirapuram, Raj Nagar Extension) · Faridabad
Capital gains & FMV 2001 in Delhi NCR: FAQ
How much does a capital gains valuation cost in Delhi NCR?
₹10,000 – ₹20,000 for most residential properties in Delhi NCR. Plus 18% GST. Covers inspection, comparable research and the Form 170 report. Large land parcels and agricultural land sit at the upper end.
How long does it take in Delhi NCR?
3–5 working days. Required. The valuer or an associate inspects the property, records measurements and condition, and includes dated photographs. Reports issued without inspection are the ones most often rejected in assessment.
Which Delhi NCR documents does the valuer need?
Conveyance deed or lease deed (DDA, L&DO, CGHS), MCD/NDMC property-tax receipt, Society share certificate (CGHS flats), Sanctioned plan or regularisation certificate and the owner's ID.
Can I get this from outside India?
Yes. Documents on WhatsApp, inspection access through a relative or tenant in Delhi NCR, draft review by email, signed PDF and courier of the original abroad.
Is a registered valuer's report mandatory to claim FMV as on 1 April 2001?
The Act lets you substitute the fair market value on 1 April 2001 for the actual cost. The law does not require a report to file, but the assessing officer will ask how you arrived at the figure. A Form 170 report from a Section 514 registered valuer is the accepted evidence; guideline value from 2001 is only a floor, not a substitute.
What does a capital gains valuation cost?
Rule 248 caps the fee at 0.5% of the first ₹5 lakh, 0.2% of the next ₹10 lakh, 0.1% of the next ₹40 lakh and 0.05% above that, with a ₹5,000 minimum. For a ₹1 crore property that is ₹11,250. Market quotes in metros fall between ₹5,000 and ₹25,000 depending on complexity and inspection travel.
Which tax rate applies after 1 April 2026?
Long-term gains on property (held over 24 months) are taxed at 12.5% without indexation for transfers after 23 July 2024. Resident individuals and HUFs who bought before that date may instead pay 20% with indexation if lower; non-residents do not get that option.
See also: all valuation in Delhi NCR · Capital Gains Valuation (national page) · Visa & immigration in Delhi NCR · Bank loan & mortgage in Delhi NCR
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.