Valuation under Income Tax Act 1961:
Section 50C & Section 50D
Where an estimate of fair market value of a capital asset is made by a registered valuer, Section 55A allows the assessing officer to refer the valuation of capital asset to a valuation officer only in case, the Assessing Officer is of opinion that the value so claimed is at variance with its fair market value.
Valuation under Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (Sarfaesi Act)
Section 13 of the SARFAESI Act read with Rule 2 & Rule 8 of Security Interest (Enforcement) Rules, 2002.

Valuation under Companies Act, 2013

As per Section 247 of the Companies Act it is mandatory to conduct the valuation of shares / securities to issue shares in a company to get valuation done by a registered valuer

What is Registered Valuer ?

Section 247 of the Companies Act, 2013 mandates that all valuations required under Act shall be carried out by Registered Valuers only. Similarly, as per Insolvency and Bankrupcy Code, only Registered Valuers shall be eligible to carry out the valuations. Insolvency & Bankrupcy Board of India (IBBI) shall be the Authority to grant licenses to act as Registered Valuers.

I also would like to bring to your notice circular of IBBI dated 17th October 2018 which mandates as under :
“In view of the above, every valuation required under the Code or any of the regulations made there under is required to be conducted by a ‘registered valuer’, that is, a valuer registered with the IBBI under the Companies (Registered Valuers and Valuation) Rules, 2017. It is hereby directed that with effect from 1st February, 2019, no insolvency professional shall appoint a person other than a registered valuer to conduct any valuation under the Code or any of the regulations made there under.”

Hence the Valuation Reports under Companies Act, 2013 after 1st Feb 2019 has to be obtained from Registered Valuers registered with IBBI only.

Usually Valuations reports are required for following:
a. Issue of Shares & Securities
b. Fair Value Determination as per IND-AS / IFRS
c. Valuation of Intangibles
d. Related Party Transactions
e. Issue of Shares for Non-cash consideration
f. Valuation of Goodwill and Intangibles.
g. Fairness opinion for Scheme of Amalgamation & Arrangement
h. ESOP Valuation
i.  Valuations for special purposes such as disputes, exits, etc

As per Companies Act 2013, following sections requires valuation from Registered Valuers in following areas:

R&A Valuation LLP in their Individual Capacity for the dedicated objective of conducting Valuation Business. They have tie-ups with valuers for Asset Class : (For SFA: Securities & Financial Assets) , (For Land & Building),  (For Plant & Machinery) and is in the process of getting itself registered as a registered valuer with IBBI. 3 partners of firm Rajvanshi & Associates are registered valuers in SFA. Total Rajvanshi & Associates have presence at major locations of the country with staff in more than 10+ Cities across India, enables us to take up any Valuation Assignment and provide a Comprehensive Valuation Report as per International and Domestic Valuation Standards.

We are a process oriented organisation and use technology in all aspects of our practise to deliver Quick, Accurate and Independent Opinion on Valuation of Assets and Businesses. Our in house software helps us prepare reports without missing any important or material detail.

• ​Valuation under section 247 of Companies Act, 2013
• ​Valuation under IBC, 2016
• Valuation under SEBI Regulation
  
•  Valuation under IND AS
• ​Valuation under Business Valuation
  
• Valuation as per International Standards
  

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R&A Valuation LLP are amongst the country's best in service IBBI Registered Valuers for asset class - Land & Building, Plant & Machinery and Securities (IBBI Registered Valuer for Equity Share Valuation) (Brand Valuation) (Valuation of Equity Shares for Private Placement) (Merchant Banker Valuation) (IBBI Valuers for Debentures Valuation or other security).

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• ​​​Chartered Accountants  
  
• ​IBA Forensic Auditors  ​

• ​Independent Brand Valuation
  
• ​Assistance in Merchant Banker
  
• ​Valuation for Share Buy Back
  
• ​Preparation of Business Projects​
• ​Intangible Asset Valuation
  
• Valuation of Preference Shares

1000+ Valuation Cases

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Services of R&A Valuation

- Valuation under IBC 2016
- Independent Brand Valuation
- Valuation under Income Tax ACT 1961
- Valuation Under SARFAESI ACT
- Valuation Under FEMA
- Independent Valuation for  Banks to Evaluate

  Value of Collateral Security

• Valuation under Income Tax, 1961
  
• Valuation under SARFAESI Act
• ​Valuation under FEMA
  
• ​Valuation of Plant & Machinery
  
• Valuation of Land & Building
  
• ​Valuation of Debentures / OCD/ CCD
  

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With an experience of over 30+ years and 100 valuation engagements providing fair valuation opinions in compliance with US GAAP and IFRS, We are placed in a niche category of practitioners providing practical and implementable solutions to corporates, banks, financial institutions and NBFC's under the new Ind AS reporting and disclosure standards. And with more and more companies in India coming under Ind AS compliance net, it looks forward to establishing a strong foothold in India as valuation services are required now more than ever before. 

OUR OFFERINGS FOR THE FINANCIAL REPORTING AND VALUATION SERVICES INCLUDE:

• Purchase price allocation (“PPA”) per requirement of ASC 805/ ASC 820/ Ind AS 103/ IFRS 3

• Valuation of intangibles like customer relationships, trademarks, technology, patents, databases, domain names, websites, brands, software etc. 
  

• Impairment analyses for goodwill, other intangibles and long-lived assets per ASC 350, ASC 360/ Ind AS 36/ IFRS 36
  

• Valuation of employee stock options and restricted stock awards per ASC 718/ Ind AS 102/ IFRS 2
  

• Valuation of financial instruments encompassing derivatives, structured products, foreign currency convertible bonds and preferred stock
  

• Valuation of guarantees and indemnifications
  

• Valuation and structuring of contingent consideration

Link to IBBI Portal List : For Registered Valuers 

Get your Report in 5* Days

FOR ANY ​​​VALUATION ENQUIRY

valuation@rajvanshica.com

​+91 9509777241

​​+91 8003408545

Presence in Mumbai | New Delhi | Gurugram | Jaipur | Chandigarh | Ahmadabad | Indore | Bangalore | Chennai | Kolkata and Pune 

Industries / Brands Served

1. Email us your query or give us a call.
2. Email Documents on valuation@rajvanshica.com 
3. In 2-3* days of providing documents get your report draft.
4. Finalize the draft report, Give a go ahead
5. Receive Hardcopy of report at your office thru courier in 2 days*.

Plant & Machinery | Land & Building Expert Valuers

Registered Valuers u/s 247 of Companies Act, 2013 – Securities Or Financial Assets

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