valuation rules

Valuation of Financial Instrument

CA, CS, CMA - Financial instrument are those contracts that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Some of examples of financial instruments are investment in equity instruments of other entity, derivatives, debt instruments, compound instruments, deferred purchase considerations,...

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Gold & Silver rates from 01.04.1981 to 31.03.2018

CA, CS, CMA - Value of gold contained in gold ornaments should be reduced by 14 to 20 per cent of ruling rates of standard gold, as per the practice prevalent in the bullion market and the amount of reduction has to be worked out in the following manner...

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Brief on Indian Valuation Standard 103 – Valuation Approaches & Methods

CA, CS, CMA - Indian Valuation Standard 103 - Valuation Approaches and Methods includes A) Market Price Method, Comparable Companies Multiple (CCM) Method, Comparable Transaction Multiple (CTM) Method, Discount for Lack of Marketability, Discount for Lack of Control (DLOC), Income Approach, Discounted Cash Flow (DCF) Method, Relief from Royalty (RFR)...

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CA valuation report now not valid u/r 11UA (2)(b) of Income-tax Rules, 1962

CA, CS, CMA - The valuation rules are specified under Rule 11U, Rule 11UA, Rule 11UAA and Rule 11UB for various provisions under the Income-tax Act, 1961 (‘the Act’) which cover valuation options in case of various assets including equity shares and other securities. These rules specify the methodology to be adopted at the time of arriving at fair ...

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Valuation of Financial Instruments – Requirements under various laws & regulations

CA, CS, CMA - Broadly, the valuation of financial instruments is required under the following laws & regulations: A. The Income-tax Act, 1961 B. The Companies Act, 2013 C. FEMA Regulations The requirements under the above laws and regulations have explained in detail in the ensuing paragraphs A.  Requirements under Income-tax Act, 1961 in respect ...

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List of Indian Valuation Standards effective from 1st July, 2018

CA, CS, CMA - Indian Valuation Standards as issued by ICAI effective for the valuation reports issued on or after 1st July, 2018 The Institute of Chartered Accountants of India (ICAI) issues Valuation Standards as a benchmark for Valuation Practices applicable for Chartered Accountants Recognising the need to have the consistent, uniform and transparen...

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Draft Indian Valuation Standard 303 – Financial Instruments

CA, CS, CMA - Following is the Exposure Draft of the Indian Valuation Standard 303 Financial Instruments issued by the Valuation Standards Board of the Institute of Chartered Accountants of India, for comments....

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Draft Indian Valuation Standard 302 – Intangible Assets

CA, CS, CMA - The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording....

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Draft Indian Valuation Standard 301 – Business Valuation

CA, CS, CMA - The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide suggestions for alternative wording....

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Draft Indian Valuation Standard 202 – Reporting and Documentation

CA, CS, CMA - Following is the Exposure Draft of the Indian Valuation Standard 202 Valuation Report and Documentation issued by the Valuation Standards Board of the Institute of Chartered Accountants of India, for comments....

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SC on Valuation of free physician samples manufactured & distributed

Medley Pharmaceuticals Ltd. Versus The Commissioner of Central Excise & Customs, Daman (Supreme Court) - This Court has upheld the conclusion of the Tribunal that the physician’s samples have to be valued on pro-rata basis. The Tribunal, while arriving at the aforesaid conclusion, had relied upon its earlier decision in the case of Commissioner of Central Excise, Calicut vs. Trinity Pharmaceuticals P...

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Services availed by a manufacturer for outward transportation of final products from the place of removal is input service

ABB Ltd. Vs CCE & ST (CESTAT Bangalore) - The services availed by a manufacturer for outward transportation of final products from the place of removal should be treated as an input service in terms of Rule 2(1)(ii) of the Cenvat Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value of ...

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CAs cannot do Valuation of unquoted equity shares under DCF method

Notification No. 23/2018-Income Tax [S.O. 2087(E)] - (24/05/2018) - Income Tax Rule 11UA deals with Valuation of jewellery, archaeological collections and shares and securities for the purpose of Section 56. As per Clause (b) of Sub-Rule 2 of Rule 11UA earlier merchant banker and Chartered Accountant were allowed to do valuation of unquoted equity shares under Dis...

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Draft rules of valuation of FMV in respect of Trust or institution

Draft Notification No. F. No. 370142/21/2016-TPL - (24/10/2016) - Draft Rules for prescribing the method of valuation of fair market value in respect of the trust or the institution ceases to exist as charitable organization or converts into a non-charitable organization....

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Corrigendum to the new perquisite valuation rules for A.Y. 2010-11

Notification No. 2/2010-Income Tax - (12/01/2010) - Notification No. 2/2010-Income Tax at page 20 of the Gazette Notification, in sixth line of clause (B) of sub-rule 2, for “amount attributable to official use of the vehicle provided that the following conditions are fulfilled”, read “amount of charges met or reimbursed by the employer as redu...

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Inclusion of After Sale Service and Pre-delivery Inspection Charges in the assessable value

Circular No. 909/29/09-CX - (11/12/2009) - Since these services are provided free by the dealer on behalf of the assessee, the cost towards this is included in the dealer's margin (or reimbursed to him). This is one of the considerations for sale of the goods (motor vehicles, consumer items etc.) to the dealer and will therefore be governed ...

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Recent Posts in "valuation rules"

Valuation of Financial Instrument

Financial instrument are those contracts that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Some of examples of financial instruments are investment in equity instruments of other entity, derivatives, debt instruments, compound instruments, deferred purchase considerations,...

Read More
Posted Under: CA, CS, CMA |

Gold & Silver rates from 01.04.1981 to 31.03.2018

Value of gold contained in gold ornaments should be reduced by 14 to 20 per cent of ruling rates of standard gold, as per the practice prevalent in the bullion market and the amount of reduction has to be worked out in the following manner...

Read More
Posted Under: CA, CS, CMA |

Brief on Indian Valuation Standard 103 – Valuation Approaches & Methods

Indian Valuation Standard 103 - Valuation Approaches and Methods includes A) Market Price Method, Comparable Companies Multiple (CCM) Method, Comparable Transaction Multiple (CTM) Method, Discount for Lack of Marketability, Discount for Lack of Control (DLOC), Income Approach, Discounted Cash Flow (DCF) Method, Relief from Royalty (RFR)...

Read More
Posted Under: CA, CS, CMA |

List of Indian Valuation Standards effective from 1st July, 2018

Indian Valuation Standards as issued by ICAI effective for the valuation reports issued on or after 1st July, 2018 The Institute of Chartered Accountants of India (ICAI) issues Valuation Standards as a benchmark for Valuation Practices applicable for Chartered Accountants Recognising the need to have the consistent, uniform and transparen...

Read More
Posted Under: CA, CS, CMA |

CA valuation report now not valid u/r 11UA (2)(b) of Income-tax Rules, 1962

The valuation rules are specified under Rule 11U, Rule 11UA, Rule 11UAA and Rule 11UB for various provisions under the Income-tax Act, 1961 (‘the Act’) which cover valuation options in case of various assets including equity shares and other securities. These rules specify the methodology to be adopted at the time of arriving at fair ...

Read More
Posted Under: CA, CS, CMA |

CAs cannot do Valuation of unquoted equity shares under DCF method

Notification No. 23/2018-Income Tax [S.O. 2087(E)] (24/05/2018)

Income Tax Rule 11UA deals with Valuation of jewellery, archaeological collections and shares and securities for the purpose of Section 56. As per Clause (b) of Sub-Rule 2 of Rule 11UA earlier merchant banker and Chartered Accountant were allowed to do valuation of unquoted equity shares under Discounted Free Cash Flow method but vide N...

Read More

Valuation of Financial Instruments – Requirements under various laws & regulations

Broadly, the valuation of financial instruments is required under the following laws & regulations: A. The Income-tax Act, 1961 B. The Companies Act, 2013 C. FEMA Regulations The requirements under the above laws and regulations have explained in detail in the ensuing paragraphs A.  Requirements under Income-tax Act, 1961 in respect ...

Read More
Posted Under: CA, CS, CMA |

Draft Indian Valuation Standard 303 – Financial Instruments

Following is the Exposure Draft of the Indian Valuation Standard 303 Financial Instruments issued by the Valuation Standards Board of the Institute of Chartered Accountants of India, for comments....

Read More
Posted Under: CA, CS, CMA |

Draft Indian Valuation Standard 302 – Intangible Assets

The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording....

Read More
Posted Under: CA, CS, CMA |

Draft Indian Valuation Standard 301 – Business Valuation

The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide suggestions for alternative wording....

Read More
Posted Under: CA, CS, CMA |

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