Valuation

VALUATION

Mrs. Priti Pankaj Maheshwari

As a B.Com graduate and a practicing Chartered Accountant since 2013, I have garnered extensive experience working with diverse industries, managing various assignments, and delivering tailored solutions for both government and private organizations, including several Public Sector Banks. My expertise spans across regular accounting, auditing, direct and indirect tax compliance, consultancy, financing, and subsidy-related matters.

I am now proud to offer a specialized service in the valuation of securities and financial assets. Registered as a certified valuer with the IBBI, I am equipped to handle a wide range of valuation needs under different statutory requirements.

With a decade of experience and a commitment to precision and reliability, I provide comprehensive financial services under one roof to ensure your business runs smoothly, with expert guidance every step of the way.

VALUATION REQUIREMENTS UNDER DIFFERENT ACTS

The Companies Act, 2013 introduced the role of Registered Valuers to assess the fair value of assets and transactions in various situations, including:
  • Issuance of further shares by way of preferential or rights allotment, where pricing must comply with a valuation report obtained from a registered valuer.
  • Valuation of assets acquired for consideration other than cash, either by the company’s director or by its holding, subsidiary, or associate company.
  • Essential for determining the worth of a company for investors, particularly during fundraising rounds.
  • Valuation under the Income Tax Act is required in various scenarios to ensure compliance with tax regulations.
  • During the insolvency resolution process, the Resolution Professional (RP) must appoint two registered valuers to assess the fair value and liquidation value of the corporate debtor.
  • In liquidation proceedings, the Liquidator is required to appoint two registered valuers to determine the realizable value of assets or business.
  • In voluntary liquidation cases, the corporate debtor must file a valuation report prepared by a registered valuer for the company’s assets.
  • Compliance with IND AS under the Companies Act, 2013 often requires valuation for various financial reporting purposes.
  • Under REIT and INVIT regulations, the term “valuer” refers to a person registered as a valuer under the Companies Act, 2013, ensuring compliance with valuation norms for real estate and infrastructure investment trusts.

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