https://www.taxtmi.com/acts?id=34055 Valuation requires an independent valuer with prescribed experience to perform full valuations including physical inspection and mandatory disclosures. Full valuations must be done annually and submitted with annual results; publicly offered InvITs require half-yearly valuations and, where borrowings exceed the threshold, quarterly valuations. Valuation reports must be filed with designated stock exchanges within prescribed timelines. Project-level valuations are required for purchases and sales, with unit holder approval when transaction prices materially diverge from valuer assessments. Valuers face consecutive-appointment limits and conflict-of-interest restrictions, and material developments trigger expedited revaluation and disclosure. en-us Wed, 26 Dec 2018 12:59:29 +0530 Thu, 04 Sep 2025 16:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34055 Valuation requires an independent valuer with prescribed experience to perform full valuations including physical inspection and mandatory disclosures. Full valuations must be done annually and submitted with annual results; publicly offered InvITs require half-yearly valuations and, where borrowings exceed the threshold, quarterly valuations. Valuation reports must be filed with designated stock exchanges within prescribed timelines. Project-level valuations are required for purchases and sales, with unit holder approval when transaction prices materially diverge from valuer assessments. Valuers face consecutive-appointment limits and conflict-of-interest restrictions, and material developments trigger expedited revaluation and disclosure. Act-Rules SEBI Wed, 26 Dec 2018 12:59:29 +0530 https://www.taxtmi.com/acts?id=34055