Further Issue of Shares

Section 62(1)(C )

When an entity makes a preferential allotment of shares, the price at which they are issued has to be derived based on a valuation report of a registered Valuer.

Valuation of Transactions involving Directors

Section 192

When assets of a legal entity are acquired by a Director or Holding / Subsidiary / Associate for consideration other than cash, the fair value of the assets acquired has to be determined by a Valuer.

Valuation under Scheme of Compromise/ Valuation of Assets in case of Merger and Amalgamation/ Arrangement or Scheme of Corporate Debt Restructuring

Section 230 & 232

In case of compromise or arrangement, all assets of the company have to be valued by a registered Valuer before the scheme is approved by NCLT

Purchase of Minority Shareholding

Section 236

The acquirer shall buy minority shareholding at a price determined by Independent Registered Valuer

Valuation of Asset for Report by Company Liquidator

Section 281

The valuation of the Assets of the Company shall be obtained from the Registered valuer