GOVERNMENT APPROVED PAINTING VALUATION

Government Approved Painting Valuers India — The Flagship Specialty

Mughal court miniatures to PAG blue-chip. Bengal School wash drawings to contemporary Indian art. Section 34AB credentialled painting valuation for Indian Income Tax, estate, insurance, donation, and AATA contexts.

On 19 March 2025, Christie’s London sold M.F. Husain’s Untitled (Gram Yatra) for ₹119 crore — India’s auction peak for paintings, achieved in London by the world’s oldest auction house in front of a global collector audience.

India’s painting market spans an extraordinary range: from 16th-century Mughal court miniatures whose pigment chemistry confirms imperial atelier production; through 19th-century Bengal School wash drawings by Abanindranath Tagore and Nandalal Bose; through the Progressive Artists’ Group of 1947 onward whose blue-chip works now command nine-figure prices internationally; to contemporary Indian art increasingly traded through Christie’s, Sotheby’s, and Pundole’s.

Each Indian painting category has its own market dynamics, attribution criteria, and comparable evidence sources. Painting valuation under Section 34AB is a specialty within a specialty — distinct from sculpture, antiquities, and jewellery.

A2Z Valuers, under Nitesh Shrivastava — Civil Engineer, Government Approved Valuer in Section 34AB — is positioned as a specialist painting valuation practice. ISO 9001:2000 · PAN India · 250+ professional valuation services across India.

CREDENTIAL Section 34AB
COVERAGE PAN India
PRACTICE 250+ Services
VALUATION AUTHORITY 01 / 01
Nitesh Shrivastava Government Approved Painting Valuer
PRINCIPAL VALUER Nitesh Shrivastava Civil Engineer · Government Approved Valuer
34AB
PAINTING SPECIALIST PRACTICE PRECISION VALUATION
Government Approved Art & Antiquities Valuer

Nitesh Shrivastava

Government Approved Valuer Registered Valuation Expert
+91-9999992343 +91 8800371371
250+ Services 20+ Years

Professional Authorities & Statutory Registrations

Income Tax Department – Delhi
Income Tax Department – Uttar Pradesh
Income Tax Department – Lucknow
Income Tax Department – Goa
Income Tax Department – Karnataka
Income Tax Department – Mumbai
Income Tax Department – Hyderabad
Income Tax Department – Panchkula
Income Tax Department – Karnal
Income Tax Department – Guwahati
Black Money Act Authorised Valuer
Directorate of Enforcement (ED)
Customs Department Delhi
Delhi High Court & District Courts
Wealth Tax Act
Income Tax Act & IBBI
SPECIALIST ART ASSET COVERAGE

Eight Indian Painting Categories the Practice Values

A painting is not valued through a single generic comparable. Its school, period, attribution, medium, provenance, condition and market liquidity influence the evidence used to establish value.

Mughal miniature painting 01
16TH–18TH CENTURY

Mughal & Rajput Miniatures

Court versus provincial workshops, manuscript traditions and pigment chemistry are considered when establishing attribution, period and market evidence.

COURT PROVINCIAL PIGMENT
Nandalal Bose Bengal School painting 02
LATE 19TH–MID 20TH CENTURY

Bengal School

Tagore family circle, Nandalal Bose, Abanindranath Tagore and the distinctive wash technique are considered within the revivalist context.

Progressive Artists Group India 03
1947 ONWARD

Progressive Artists’ Group (PAG)

Husain, Raza, Souza, Gaitonde, Tyeb Mehta, Krishen Khanna and Ram Kumar form the core blue-chip reference universe.

Jamini Roy modern Indian painting 04
EARLY 20TH CENTURY

Modern Indian Masters

Amrita Sher-Gil, Rabindranath Tagore, Jamini Roy and Raja Ravi Varma represent major strands of the Indian modern market.

Indian contemporary art reference 05
POST-1990

Contemporary Indian Painting

Subodh Gupta, Bharti Kher, Atul Dodiya and Anjolie Ela Menon illustrate a market increasingly connected to international contemporary art.

06
REGIONAL TRADITIONS

Folk & Tribal Painting

Madhubani, Pattachitra, Phad and Gond works require attention to regional tradition, technique, provenance and market depth.

Indian colonial period art reference 07
18TH–19TH CENTURY

Company School

Colonial-period Indian artists working for British patrons are assessed through period, subject, provenance and available comparable evidence.

Western and colonial painting collection reference 08
INDIAN COLLECTIONS

Western Paintings in Indian Collections

Orientalist, colonial-period and European works held in Indian collections require a different comparable universe and provenance assessment.

Category-specific valuation matters. Attribution, provenance, condition, period and auction-market evidence are evaluated according to the individual painting and its market.
VALUATION SPECIALIST

Have a Painting That Requires Professional Valuation?

Discuss the painting, its purpose of valuation, available documentation and the required statutory format with the specialist practice.

SECTION 34AB PAN INDIA
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