BUSINESS VALUATION
Right value to the business
Valuing the worth of a business or an asset is never straightforward. The complexity of performing valuations is
increasing with continuous changes in the regulatory and business environment.
Valuation is required in many contexts including investment analysis, capital budgeting, merger and acquisition
transactions, financial reporting, taxable events to determine the proper tax liability, and in litigation.
There are various sections in the Companies Act 2013, where the valuation is required to be conducted by a
Registered Valuer. Apart from above, there are many other Statutes like the Insolvency and Bankruptcy Code,
2016, Securities and Exchange Board of India (SEBI), The Foreign Exchange Management Act (FEMA), Reserve
Bank of India (RBI) wherein valuation is required.
Valuation for regulatory compliance.
- Valuation for transactions between resident shareholder and non-resident shareholder and vice versa where the report is
filed with RBI under FEMA regulations.
- Valuation for submission to tax authorities in connection with withholding tax/capital gain tax.
- Valuation to be performed as registered valuer under Companies Act 2013.