Valuer independence required: impartial valuation duties, mandatory disclosures and auditor access and limited review obligations for InvITs. Valuers must preserve independence, impartiality and competence when valuing InvIT assets, maintain internal controls and disclose conflicts or related-party considerations; they must not trade in related units or assets during appointment and for a specified post-appointment interval, nor accept third-party remuneration. Auditors must audit and report under applicable accounting and auditing standards, ensure financial statements present a true and fair view, have ongoing access to books and vouchers, demand necessary information from InvIT parties, and perform a prescribed limited review of consolidated entities under applicable Ind AS requirements.