https://www.taxtmi.com/acts?id=31564 Valuation of assets or business intended to be sold in liquidation is based on the average of prior valuation estimates where available, or on fresh valuation by two registered valuers appointed within seven days of the liquidation commencement date. The valuers must independently submit estimates after physical verification and in accordance with notified valuation standards, and the average of the two estimates is taken as the asset value. The liquidator must also facilitate explanation of methodology, maintain confidentiality of reports, and address material deviation in valuation. en-us Thu, 04 Jan 2018 11:06:23 +0530 Tue, 09 Jun 2026 11:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31564 Valuation of assets or business intended to be sold in liquidation is based on the average of prior valuation estimates where available, or on fresh valuation by two registered valuers appointed within seven days of the liquidation commencement date. The valuers must independently submit estimates after physical verification and in accordance with notified valuation standards, and the average of the two estimates is taken as the asset value. The liquidator must also facilitate explanation of methodology, maintain confidentiality of reports, and address material deviation in valuation. Act-Rules IBC Thu, 04 Jan 2018 11:06:23 +0530 https://www.taxtmi.com/acts?id=31564