Valuation in The Regime of Companies Act, 2013

Authors

  • Krishnendu Prasad Ray Retd. General Manager - Finance, Head of Internal Control & Audit, NEEPCO Ltd, Shillong

DOI:

https://doi.org/10.33516/maj.v56i6.78-83p

Keywords:

No Keywords.

Abstract

With the introduction of section 247 in the Companies Act, 2013, the role and the practice of valuation have increased to a great extent and it has come under the regulatory framework. The registered valuer has been defined in the act. With the formation of RVO, Standards have been framed to bring uniformity and consistency in the valuation process. The IBBI under the Ministry of Corporate Affairs has introduced a bill essential for quality valuation practices in India. The valuation job is now a highly skilled profession in our country which requires specialized education & training, competency and skill desired in the valuation process but it also requires expert knowledge on various statutory rules, regulations, standard practices and procedures in valuation.

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Published

2021-06-30

How to Cite

Ray, K. P. (2021). Valuation in The Regime of Companies Act, 2013. The Management Accountant Journal, 56(6), 78–83. https://doi.org/10.33516/maj.v56i6.78-83p

Issue

Section

Companies Act

References

Business Analysis & Valuation by Krishna G. Palepu, Paul M.Healy and Victor L.Bernard

J.A. Parks Principles & Practice of Valuation by D.N.Banerjee

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The valuation under the new Regime under the Companies Act, 2013 by Mimi Raman

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www.corporateprofessionals.in 9. The new valuation Regime- a sea change in valuation practice in India by Sri. Malav Shah

Importance of valuation by Carla Mc Cabe;

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Governance in valuation of business enterprise - a concept paper for the valuation process by K.P. Ray, in the Global Summit of 2019 of the Institution of Valuers,

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Income tax Rules 1961 as amended

Income Tax Act, 1961 as amended

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