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Art Market Knowledge
Understanding what objects are worth, where they trade, how they are attributed and authenticated, and what current auction records reveal about comparable works.
34AB
GOVERNMENT
APPROVED
APPROVED
GOVERNMENT APPROVED • ART • ANTIQUES • INDIA
Government Approved Art & Antique Valuers India Authentication, Law & Market Value
In early 2025, India’s top auction house needed a Government Approved Valuer for a collection that included Mughal jewellery and colonial Indian art valued at over ₹50 crore.
The practice commissioned was A2Z Valuers under Nitesh Shrivastava. The same period, the Income Tax Department’s search teams were calling Nitesh Shrivastava to value art, antiques and jewellery discovered during search-and-seizure operations across India.
Art and antique valuation requires three disciplines: art market knowledge, AATA legal knowledge, and Section 34AB Government Approved Valuer registration. A2Z Valuers brings all three together.
₹50+ Cr
Heritage Valuation Engagement
250+
Professional Valuation Services
PAN India
Institutional Coverage
THE SPECIALIST DIFFERENCE
Art & Antique Valuation Requires Three Disciplines
A defensible valuation begins long before a figure is placed against an object. The identity, legal status and market evidence must all withstand scrutiny.
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AATA Legal Status
Determining whether an object is an antiquity under the AATA 1972, including implications for registration, transfer, insurance and international export.
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Section 34AB Registration
Government Approved Valuation authority supporting certificates required in relevant Income Tax, banking, institutional and statutory proceedings.
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A2Z Valuers under Nitesh Shrivastava brings all three disciplines to every art and antique valuation engagement.
SPECIALIST SERVICES
Art & Antique Valuation Services
From taxation and search proceedings to insurance, succession and authentication, each engagement is structured around its statutory and commercial purpose.
Capital Gain & Income Tax
Fair-market-value certificates for art and antiques held as capital assets, including Section 55(2)(b) 1 April 2001 valuation and Section 56(2)(x) gift valuation.
Explore Capital Gain Valuation →Section 132 — Income Tax Search
Government Approved Valuation of art, antiques and valuables discovered during Income Tax search operations, with AATA status documented item by item.
Search Valuation Support →Insurance Reinstatement
Replacement-cost certificates for significant art and antique collections, incorporating relevant AATA implications for insurance claims.
Explore Art Insurance →Estate & Succession
Estate valuations incorporating authentication, AATA status and individual object assessments to support equitable distribution.
Estate Valuation →Museum Donation Valuation
FMV certificates for art and antiques donated to NGMA, National Museum, KNMA, Devi Art Foundation and eligible Section 80G institutions.
Donation Valuation →Authentication Assessment
Coordination of scientific analysis including TL dating, XRF, GCMS and pigment analysis, alongside art-historical assessment.
Authentication Support →
NEED A STATUTORY OR INSTITUTIONAL VALUATION?
Discuss your art or antique with a Government Approved Valuer.
Get Expert Advice
→
INSTITUTIONAL CREDENTIAL
Built for Defensible Valuation
Art and antique valuation often reaches beyond the collector. Certificates may be examined by tax authorities, insurers, banks, institutions, courts and other professional stakeholders.
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Government Approved Valuer — Section 34AB, Income Tax Act, 1961
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Income Tax Department appointed — Sections 132(2) and 132(9D) PAN India enforcement valuations
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₹50+ crore Mughal jewellery and colonial Indian art valuation — India’s top auction house, 2025
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AATA expertise — antiquity status determination, ASI registration and export prohibition
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250+ professional valuation services across India — PAN India
MUGHAL ART • HISTORICAL OBJECT
ART • LAW • MARKET
The Object Comes First. The Value Follows.
In specialist art and antique valuation, market value cannot be separated from identification, attribution, provenance, condition and statutory status.
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Identify and authenticate the object
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Determine AATA and statutory status
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Research relevant market comparables
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Conclude a defensible Fair Market Value
GOVERNMENT APPROVED ART & ANTIQUE VALUATION
Need a Valuation That Can Stand Up to Scrutiny?
Speak with A2Z Valuers regarding art, antiques, authentication, AATA status, taxation, insurance, estate or institutional valuation requirements.