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13. Forms for certificate of valuation of shares/jewellery, etc. (a) the form for certificate of quoted shares or debentures of a company to be issued by a stock exchange under sub-rule (9) of rule 2 shall be in Form O-11;
(b) the form for certificate of valuation of unquoted shares in an investment company by the auditors of the company as per sub-rule (5) of rule 12 shall be in Form O-12;
(c ) the form in which a statement of valuation of jewellery is to be filed by an assessee as per rule 18 shall be in Form O-8A.
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