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    <title>Valuation required under the provisions of the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016</title>
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    <description>Valuations required under corporate and insolvency statutes must be performed by a registered valuer; the circular reiterates that Rule 10 of the Companies (Registered Valuers and Valuation) Rules, 2017 read with section 247 of the Companies Act, 2013 and IBBI guidance require registered valuers to conduct valuations arising under the Companies Act, the Insolvency and Bankruptcy Code, 2016 and related regulations, and supplies annexed lists of the specific statutory provisions where such valuations are mandated, including instances requiring determination of fair value and liquidation value.</description>
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