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valuation rules

Latest Articles


Comprehensive Guide to Valuation requirement under various forums

Finance : Explore the valuation requirements across different laws in India, including the Companies Act, IBC, SEBI, RBI, and Income Tax Act...

August 13, 2024 288 Views 0 comment Print

Understanding Valuation: Regulatory Requirements & Challenges

Corporate Law : Delve into the intricacies of valuation in corporate decisions, exploring regulatory demands, multiple valuation reports, and fort...

May 12, 2024 1590 Views 0 comment Print

Harmonizing Income Tax and Customs Valuation: Key Insights

Income Tax : Explore intricate relationship between income tax and customs valuation. Learn how these realms intersect, challenges they pose, a...

October 22, 2023 1293 Views 0 comment Print

Importance of Actuarial Valuations in Employee Benefits and Related Opportunities for Professionals

CA, CS, CMA : Explore the significance of actuarial valuations in employee benefits, compliance issues, and opportunities for professionals. Lea...

August 17, 2023 6723 Views 0 comment Print

Gold & Silver rates as on 01.04.1981 & From 31.03.2009 to 31.03.2023

Income Tax : Check the historical Gold and Silver rates from April 1, 1981, to March 31, 2023. Compare prices and analyze trends over the years...

July 26, 2023 500320 Views 9 comments Print


Latest News


ICMAI Draft Guidance Note on Inventory Valuation under Income Tax Act

CA, CS, CMA : Explore the newly released Exposure Draft by ICMAI on Inventory Valuation under the Income Tax Act. Provide your feedback before t...

March 5, 2024 597 Views 0 comment Print

Valuation : Professional Insight

Corporate Law : Valuation is the most fundamental term in finance but is extremely crucial to understand while deriving the value. Also, several e...

February 12, 2021 912 Views 0 comment Print

Educational Material on ICAI Valuation Standard 103 – Valuation Approaches & Methods

CA, CS, CMA : Valuation is an exercise which is unique for every transaction and requires efforts, involvement, application of mind and thought ...

February 12, 2021 2433 Views 0 comment Print

Advisory to follow the ICAI Valuation Standards 2018

CA, CS, CMA : Advisory to follow the ICAI Valuation Standards 2018 while conducting any type of Valuation Engagement to ensure uniformity and tr...

December 21, 2020 627 Views 0 comment Print

ICAI & ICAI RVO issues Concept Paper on All About Fair Value

CA, CS, CMA : Financial reporting in India has undergone a significant transformation owing to the adoption of Indian Accounting Standards (Ind ...

May 2, 2020 774 Views 0 comment Print


Latest Judiciary


Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid

Excise Duty : CESTAT Kolkata held that demand of excise duty in terms of rule 8 of the Valuation Rules not sustainable as correct higher duty al...

May 19, 2023 483 Views 0 comment Print

In absence of any defect DCF valuation method of Assessee cannot be rejected

Income Tax : Intelligrape Software Pvt. Ltd. Vs ITO (ITAT Delhi) When the assessee Company had opted for valuation of unquoted equity shares in...

October 15, 2020 2772 Views 0 comment Print

Actual results of later years cannot be used for Valuation of shares: ITAT

Income Tax : Flutura Business Solutions Pvt. Ltd. Vs ITO (ITAT Bangalore) We are of the view that, the Assessing Officer has erred in consideri...

August 5, 2020 1548 Views 0 comment Print

DGOV guidelines not overrules Customs Valuation Rules

Custom Duty : Sunland Alloys Vs C.C. (CESTAT Ahmedabad) The issue under consideration is whether the DGOV guidelines are over and above Customs ...

June 1, 2020 8097 Views 0 comment Print

Customs Valuation Rules- Invoice price cannot be rejected without cogent reasons

Custom Duty : CESTAT are of the clear view that merely based on DGOV circular also, value cannot be enhanced which is without authority of law. ...

May 29, 2020 4416 Views 0 comment Print


Latest Notifications


Registered Valuer must mention in his valuation report basis of his estimation

Corporate Law : RV has liberty to adopt the cost approach to estimate the value of plant and machinery assets in accordance with International Val...

April 26, 2023 1773 Views 0 comment Print

Governance Structure of Registered Valuers Organisation 

Corporate Law : The Companies (Registered Valuers and Valuation) Rules, 2017 (Rules) envisage Registered Valuer Organisations (RVOs) to act as fro...

April 23, 2020 1362 Views 0 comment Print

CAs cannot do Valuation of unquoted equity shares under DCF method

Income Tax : Amendment in Rule 11U and 11UA omitting reference to the term accountant, thereby permitting only merchant bankers to determine th...

May 24, 2018 94287 Views 0 comment Print

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

Income Tax : Draft Rules for prescribing the method of valuation of fair market value in respect of the trust or the institution ceases to ex...

October 25, 2016 2683 Views 0 comment Print

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

Income Tax : Notification No. 2/2010-Income Tax at page 20 of the Gazette Notification, in sixth line of clause (B) of sub-rule 2, for “amoun...

January 12, 2010 746 Views 0 comment Print


Registered Valuer must mention in his valuation report basis of his estimation

April 26, 2023 1773 Views 0 comment Print

RV has liberty to adopt the cost approach to estimate the value of plant and machinery assets in accordance with International Valuation Standards. However, by not mentioning the details of the assets including present condition, which forms the basis of his estimation, the RV is in violation of sub rule 3(j) of Rule 8 of the Valuation Rules.

Commonly Used International Valuation Standards

April 20, 2023 2028 Views 0 comment Print

Understand commonly used International Valuation Standards (IVS) – IVS 101, IVS 102, IVS 103, and IVS 104. Explore their scopes, principles, investigation processes, reporting requirements, and bases of value.

Valuation of Start-ups

April 18, 2023 1272 Views 0 comment Print

Start-ups as the name suggest any venture which is going to start or at stage of development or just emerged an innovative idea or technique. Usually start up business need more and more finance at their initial stage for meeting the cost required for developing the product, cost to be incurred for marketing research, for building a technology, for conducting customer survey and many other factors which plays a vital role in building the foundation of any business.

Registered Valuer under Section 247 of Companies Act, 2013

April 12, 2023 27612 Views 0 comment Print

Navigate the intricacies of Section 247 of the Companies Act, 2013 governing registered valuers. Learn about their appointment, duties, and the importance of compliance for transparent and credible asset valuation.

Role of Cost Accountant in inventory valuation under Income Tax

April 7, 2023 2619 Views 0 comment Print

Discover the significance of inventory valuation in income tax and the crucial role cost accountants play in this process. Learn about inventory valuation methods and the responsibilities of cost accountants, including choosing valuation methods, determining costs, maintaining accurate records, ensuring compliance with tax regulations, and coordinating with other departments. Stay informed to ensure accurate and compliant inventory valuation for your business.

Valuation Required Under Various Acts by Registered Valuer

April 3, 2023 26454 Views 0 comment Print

Discover the intricacies of valuation under various acts by registered valuers. Explore the rules and regulations under the Companies Act, 2013, and delve into the valuation process under the Insolvency and Bankruptcy Code, 2016. Gain insights into specific sections and regulations, ensuring compliance with the latest requirements.

Valuation under Different acts

March 30, 2023 3759 Views 0 comment Print

Explore the intricate process of share valuation in India under Acts like Companies Act, Income Tax Act, and more. Understand methods, valuers, and governing provisions for fair and transparent share valuation. Learn about the diverse purposes, including taxation and compliance for non-resident investments.

Analysis of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

February 7, 2023 3666 Views 0 comment Print

Rationale behind issuance of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 is to provide a mechanism to check undervaluation of class of imported goods.

Business Valuation in India: Regulations, Requirements & Case Studies

January 7, 2023 4629 Views 1 comment Print

Explore business valuation in India, understanding regulations, requirements, and case studies. Learn about valuation methods, impact of Indian case laws, and key insights for stakeholders.

Valuation of Companies

November 21, 2022 3189 Views 0 comment Print

A valuation is an estimate of how much a business, property, antique, or asset is worth. If you have a business and seek funding from investors, they will need to know how much your enterprise is worth.

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