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        IBC

        Regulation 35 of the Liquidation Process Regulations is amended...

        Valuation standards now set by Board circular; valuers must use Board-prescribed report format and retain required documentation.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Regulation 35 of the Liquidation Process Regulations is amended to require that valuation in liquidation follow ''such valuation standards as notified by the Board through circular'' in place of the Companies (Registered Valuers and Valuation) Rules, 2017; additionally, a new sub-regulation mandates that a registered valuer prepare the valuation report and retain supporting documentation in the format notified by the Board through circular. These amendments take effect on publication in the Official Gazette and impose Board-notified standards and a prescribed report/record format on valuers engaged in liquidation.
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