Nitesh Shrivastava’s authority in art and antique valuation rests on three pillars that no other single practitioner in India combines at the same institutional level.
The Income Tax Department appointment under Sections 132(2) and 132(9D) confirms that his valuations of art and antiques in enforcement contexts are accepted by the government’s own enforcement apparatus.
The ₹50+ crore Mughal jewellery and colonial Indian art valuation confirms that his specialist knowledge of one of the most technically demanding categories of Indian art and antique meets the standard expected at India’s apex auction market.
And the Section 34AB registration — covering the applicable Government Approved Valuer categories for works of art and jewellery — provides the statutory foundation for authoritative valuation certificates.
Institutional credentials supporting Government Approved art and antique valuation assignments across India.
Registered Valuer covering the applicable categories for works of art — Category VIII and jewellery — Category VII.
Income Tax Department appointed for PAN India art and antique search-and-seizure valuations.
Art and antique valuation assignments arising under the Black Money (Undisclosed Foreign Income and Assets) Act, 2015.
Valuation assignments involving art, antiques and valuables for GST Department, Narcotics Control Bureau and Customs Department.
Understanding attribution, provenance, artist periods, collecting traditions, auction evidence and current Indian and international art market behaviour.
Understanding the Antiquities and Art Treasures Act, 1972, antiquity status, registration, export restrictions and the legal implications affecting Indian art and antiques.
The statutory foundation for Government Approved valuation certificates required across applicable Income Tax, institutional, banking and enforcement contexts.
The practice combines specialist market knowledge with statutory valuation expertise. This makes the Principal Valuer’s role particularly relevant where the value of an artwork or antique must withstand scrutiny from tax authorities, institutions, insurers, banks and legal stakeholders.
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