Report of valuation for stocks, shares, debentures and business assets requires registered valuer methodology and conflict of interest declaration.

Form O-6 requires a registered valuer to state purpose, valuation date, owner(s) and co-ownership shares, provide a full asset description, and present a detailed valuation methodology addressing profits, dividend policy, industry and company prospects, controlling interest, non-marketability, special purchaser attractiveness, and capital appreciation. When valuation is made under the Wealth-tax Rules, 1957, the specific rule and full computation must be indicated. The valuer must declare the truth of the information and absence of any direct or indirect interest in the assets, sign and date the report.

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