Valuation applicability: rules define scope for company asset and liability valuations under the Companies Act and related rules.

Rule 1 names the Companies (Registered Valuers and Valuation) Rules, 2017, makes them effective on publication in the Official Gazette and, as amended, applies them to valuation of property, stocks, shares, debentures, securities, goodwill, other assets, net worth and liabilities of a company where valuation is required under the Companies Act or these Rules, while preserving valuations made under laws other than the Act or these Rules.

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