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    <description>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.</description>
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