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Registered Valuer Under Companies Act 2013: IBBI Registration, Scope and Liability

Guide to Registered Valuers under Companies Act 2013 and IBBI regulations. Covers registration process, eligible professionals, scope of valuations (assets, securities...

MS Monika SharmaDirector
Published
Updated
Reading time
4 min
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33
Questions
7 answered
  • Expert Reviewed
  • High Complexity
Topic
Corporate Laws
Published
May 13, 2026
Last updated
Oct 1, 2026
Reading time
4 min
0:00
Last updated: October 2026Verified against: Government sources

Registered Valuer Under Companies explained: this guide covers what Registered Valuer Under Companies means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

The Companies Act 2013 (Section 247) introduced the concept of Registered Valuers — professionals registered with the Insolvency and Bankruptcy Board of India (IBBI) who can conduct valuations for specified corporate law purposes. This was a landmark reform bringing regulation and standards to the Indian valuation profession.

When is a Registered Valuer Required?

  • Mergers and demergers: Valuation of assets and share swap ratio
  • Buy-back of shares
  • Further Public Offer (FPO) / Rights Issue pricing
  • ESOPs: FMV of unlisted company shares
  • IBC resolution plans: Liquidation value and fair value
  • Significant transactions under Section 192
  • Investment in subsidiary (Section 186)

Eligible Professionals for Registration

  • Chartered Accountants (for Securities and Financial Assets)
  • Chartered Accountants, Cost Accountants, Company Secretaries (for Securities)
  • Engineers, Architects (for Plant & Machinery, Land & Buildings)
  • Must be member of a Registered Valuer Organisation (RVO)

Asset Classes

  • Land and Buildings: Architects/valuers registered for this class
  • Plant and Machinery: Engineers/valuers registered for P&M
  • Securities and Financial Assets: CAs/CSs/CWAs

Registration Process (IBBI)

  1. Become member of an IBBI-recognized RVO (ICAI RVO, ICSI RVO, ICAV, etc.)
  2. Complete RVO training and pass valuation examination
  3. Apply to IBBI for registration with experience proof
  4. Registration valid for 3 years (renewable)

Valuation Standards

IBBI prescribed Valuation Standards (IBBI VS) aligned with International Valuation Standards (IVS). Registered Valuers must follow these standards in all valuations.

Liability of Registered Valuer

  • If valuation report found defective: IBBI can take disciplinary action
  • Civil liability for loss caused by negligent valuation
  • Criminal liability if valuation fraudulently inflated/deflated

Need Expert Help?

TaxClue's CA and legal team can assist you. Contact us or see our services.

Quick recapKey facts & short answers

Key Facts About Registered Valuer Under Companies

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes Registered Valuer Under Companies end to end for you.

Who can be a Registered Valuer in India?

CAs, CSs, CWAs for securities/financial assets; Engineers and Architects for plant/machinery and land/buildings. Must register with IBBI through a Registered Valuer Organisation.

When is a Registered Valuer mandatory?

For mergers, buy-back, ESOPs (unlisted shares), IBC liquidation value, FPO/Rights Issue pricing, and significant transactions under Companies Act.

Registered Valuer Under Companies: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in corporate laws are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions. TaxClue's experts regularly assist businesses across India with end-to-end corporate laws support at transparent, affordable pricing. Timely compliance also improves your credibility with banks, investors and government authorities. Reviewing your obligations with a professional at least once a year keeps your business audit-ready and stress-free.

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

Registered Valuer Under Companies is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.

Business owners, startups, professionals, and taxpayers dealing with Registered Valuer Under Companies should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.

Typical documents include PAN, identity and address proof, business registration proof, and any category-specific forms. The exact checklist depends on your situation — TaxClue experts can prepare the correct set for Registered Valuer Under Companies and help you avoid rejections.

The process generally involves preparing documents, filing the correct form on the relevant government portal, paying applicable fees, and tracking status until approval. Following the right sequence for Registered Valuer Under Companies helps avoid delays and penalties.

Yes. Late or non-compliance related to Registered Valuer Under Companies can attract penalties, interest or late fees, and some filings have strict due dates. Staying on schedule protects you from avoidable costs — TaxClue sends timely reminders.

In most cases yes, Registered Valuer Under Companies can be handled online through the official government portal. TaxClue can complete the end-to-end process for you digitally, so you don't have to visit any office.

TaxClue's CA, CS and legal experts handle Registered Valuer Under Companies end to end — eligibility check, documentation, filing, and follow-up. Refer to Income Tax Department for official rules, and contact TaxClue for hands-on, affordable assistance.

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