https://www.taxtmi.com/article/detailed?id=15998 Regulatory amendments redefine fair value as the estimated realizable value of the corporate debtor or its assets on the insolvency commencement date, to be computed by aggregating realizable values of all tangible and intangible assets and their synergies. The resolution professional must appoint two sets of registered valuers, each with a coordinating valuer appointed in consultation with the Committee of Creditors; valuers shall verify inventory, explain methodology, prepare reports under Board-notified standards, and submit estimates. A third set may be appointed where estimates differ materially, and the average of the closest estimates is used as the final fair value or liquidation value. en-us Tue, 10 Mar 2026 09:25:46 +0530 Tue, 10 Mar 2026 09:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15998 Regulatory amendments redefine fair value as the estimated realizable value of the corporate debtor or its assets on the insolvency commencement date, to be computed by aggregating realizable values of all tangible and intangible assets and their synergies. The resolution professional must appoint two sets of registered valuers, each with a coordinating valuer appointed in consultation with the Committee of Creditors; valuers shall verify inventory, explain methodology, prepare reports under Board-notified standards, and submit estimates. A third set may be appointed where estimates differ materially, and the average of the closest estimates is used as the final fair value or liquidation value. Articles Corporate Laws / IBC / SEBI Tue, 10 Mar 2026 09:25:46 +0530 https://www.taxtmi.com/article/detailed?id=15998