TaxTMI 
TaxTMI 
Registered valuer obligations require independent valuation reports for corporate share and asset transactions under multiple Indian statutes.
Registered valuation reports are mandated where statutes and regulations require independent determination of share prices, asset values, swap ratios and related measures. Under the Companies Act registered valuers must value share issuances (rights, ESOPs, preferential), sweat equity and non cash transactions, minority share transfers, schemes of arrangement and winding up. IBC rules require registered valuations for liquidation and insolvency processes and bar conflicted valuers. SEBI REIT and InvIT regimes also require registered valuers. Until national standards are notified, valuers must follow international standards, RVO standards and IND AS 113 fair value guidance. (AI Summary)
Registered valuation reports are mandated where statutes and regulations require independent determination of share prices, asset values, swap ratios and related measures. Under the Companies Act registered valuers must value share issuances (rights, ESOPs, preferential), sweat equity and non cash transactions, minority share transfers, schemes of arrangement and winding up. IBC rules require registered valuations for liquidation and insolvency processes and bar conflicted valuers. SEBI REIT and InvIT regimes also require registered valuers. Until national standards are notified, valuers must follow international standards, RVO standards and IND AS 113 fair value guidance. (AI Summary)
17 Sep 2021 
