SECTION 34AB

AATA Pre-1947 Status Determination

The AATA status determination is an essential part of every potentially pre-1947 painting valuation where the work may fall within the statutory definition of an antiquity.

01
THE TRIGGER

Every Potentially Pre-1947 Painting Requires a Status Determination

Every potentially pre-1947 painting in any Section 34AB engagement requires an AATA status determination. The purpose is to establish whether the work falls within the applicable antiquity framework at the relevant test date.

This determination is particularly important where the painting has historical significance, an uncertain date, incomplete provenance, or a potential international auction or transfer requirement.

PRIMARY CHECK PRE-1947 AATA status assessment
SPECIALIST VALUATION CONTEXT

The determination is documented as part of the painting valuation certificate, rather than treated as an unrelated administrative check.

02 / STATUTORY FRAMEWORK

The AATA Framework & Determination Process

AATA 1972
01 THE FRAMEWORK

Antiquities and Art Treasures Act 1972

The Antiquities and Art Treasures Act 1972 provides the statutory framework relevant to antiquities and art treasures. For potentially pre-1947 works, the relevant age and status must be considered against the applicable test date.

100 YEARS Relevant age test for qualifying pre-1947 works
02 DETERMINATION

Dating the Work with Multiple Evidence Streams

The determination can consider the work's signature, documented provenance and stylistic dating, together with technical evidence where the agreed examination scope supports it.

  • Signature and artist attribution
  • Documented provenance
  • Stylistic dating
  • Technical dating through paper and pigment
03 TEST DATE

Applying the 100-Year Test

Once the work has been dated, the relevant 100-year test is applied to the appropriate test date. The conclusion is then expressly recorded rather than left implicit within the valuation narrative.

WORK DATE TEST DATE AATA STATUS
04 CERTIFICATE

Explicit AATA Status Statement

The resulting AATA status is explicitly stated in the painting valuation certificate, creating a clear documentary record for the relevant authority, institution, purchaser, estate or other receiving party.

STATUS DETERMINED
03 / MARKETABILITY & AUCTION

AATA Status Has a Direct Commercial Consequence

A
01

The Commercial Consequence

A notifiable antiquity status can restrict the work to the domestic market unless the required ASI export permission is obtained.

This matters directly to valuation because marketability, buyer access and potential international auction participation can affect how a painting is understood within its relevant market.

MARKET ACCESS DOMESTIC
SUBJECT TO ASI CLEARANCE
AUCTION HOUSE DIMENSION 2025

AATA Determination Across Every Consignment

A2Z Valuers’ ₹50+ crore Mughal jewellery and colonial Indian art engagement for India’s top auction house in 2025 included AATA status determinations for every consignment.

This enabled the auction house to communicate to its international bidder community which lots required ASI clearance before an international transaction could proceed.

₹50+ CR
Heritage Engagement AATA status determinations across consignments
WHY IT MATTERS

A painting valuation should establish not only what the work may be worth, but also the statutory status that can influence its future marketability.

Facebook Instagram LinkedIn WhatsApp Phone Call