Area |
Section/ Rule |
Particulars |
CA |
62(1)C |
Valuation report for Further Issue of Shares / Private Placement / ESOP/ Issue other than Cash |
CA |
192(2) |
Valuation of Assets Involved in Arrangement of Noncash Transactions involving Directors |
CA |
230(2)(c)( v) |
Valuation of shares, property, and assets of the Company under a scheme of Corporate Debt Restructuring |
CA |
230(3) |
Valuation report along with Notice of creditors/shareholders meeting –Under the scheme of compromise/Arrangement |
CA |
232(2)(d) |
The report of the expert with regard to valuation, if any, would be circulated for a meeting of creditors/Members |
CA |
232(3)(h) |
The Valuation report to be made by the tribunal for exit opportunity to the shareholders of transferor Company –Under the scheme of compromise /Arrangement in case the Transferor company is Listed Company and the Transferee-company is an unlisted Company |
CA |
236(2) |
Valuation of equity shares held by the Minority Share Holders |
CA |
281(1) |
Valuing assets for submission of report by a liquidator |
CA |
305(2)(d) |
Declaration of insolvency in case of proposal to wind up voluntarily |
CA |
319(3)(b) |
Power of Company Liquidator to accept shares etc, as consideration for the sale of property of the Company |
CA |
Exclusions from Deposits |
Rule 2 of (Acceptance of deposit) Rules, 2014 Companies s |
CA |
Issue of Sweat Equity Shares |
Rule 8 of Companies s (Share Capital and Debenture s) Rules, 2014 |
SEBI |
ICD 158(6)(b) |
SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 |
SEBI |
ICD 163(3) |
SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 |
SEBI |
ICD 165 |
SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 |
SEBI |
LODR 87C(1)(ii) |
SEBI (Listing Obligations And Disclosure Requirements) Regulations, 2015 |
SEBI |
LODR 7(2)(b) |
SEBI (Appointment of Administrator and Procedure for Refunding to the Investors) Regulations 2018 |
SEBI |
REIT 21(4) |
SEBI (Real Estate Investment Trust) Regulations, 2014 |
SEBI |
IIT 21(4) |
SEBI (Infrastructure Investment Trusts) Regulations, 2014 |
SEBI |
Debt |
SEBI (Issue and Listing of Securitized Debt Instruments and |
Security Receipts) Regulations, 2008. |
IBC |
2(1)(m) |
Definitions |
IBC |
27 |
Appointment of Registered Valuers |
Valuation of Business / Firm |
Valuation of Intangibles such patents, copyrights, technical knowhow, franchise agreements,etc. |
Valuation of Shares and Securities under Companies Act, Foreign Direct Investments, etc. |
Valuation of Goodwill |
Valuation for Swapping of Shares in case of Amalgamation |
Valuation for Family Settlement |
Valuation for Arbitration/Dispute Settlement/ Dispute Resolution |
Valuation for Specific Purpose |
Valuation in case of Take Over of Companies |
Valuation of Shares for Transfer Pricing under Income Tax |
Calculation of Fair Value as per IND-AS / IFRS/ Accounting Standards |
CS IP RV NCLT Manish Buchasia M S Buchasia & Associates Practising Company Secretaries , Insolvency and Bankruptcy Professional, Registered Valuer, NCLT Consultant manishbuchasiacs@gmail.com 9898055367