https://www.taxtmi.com/notifications?id=145054 The amendment redefines fair value as the estimated realizable value of the corporate debtor or its assets on the insolvency commencement date, aggregating all tangible and intangible assets and accounting for underlying synergies. It requires appointment of two sets of registered valuers, with one valuer per asset class and a designated coordinating valuer in each set; valuers must physically verify assets, explain methodology to the committee, submit asset-level fair value and liquidation reports, and the average of the two coordinating-valuer fair value estimates will be the corporate debtor's fair value. Valuers must maintain reports in Board-notified formats. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145054 The amendment redefines fair value as the estimated realizable value of the corporate debtor or its assets on the insolvency commencement date, aggregating all tangible and intangible assets and accounting for underlying synergies. It requires appointment of two sets of registered valuers, with one valuer per asset class and a designated coordinating valuer in each set; valuers must physically verify assets, explain methodology to the committee, submit asset-level fair value and liquidation reports, and the average of the two coordinating-valuer fair value estimates will be the corporate debtor's fair value. Valuers must maintain reports in Board-notified formats. Notifications IBC Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145054