Practice Brief • Corporate Advisory & Virtual CFO
Business Valuation (IBBI Registered Valuers)
Statutory & commercial valuations under DCF, NAV, and Market Multiples by IBBI Registered Valuer.
Turnaround: 5 - 10 business days
Practice Lead: CA. R.A. Dhoot (Registered Valuer - IBBI) & Valuation Team
Practice Methodology & Regulatory Scope
Valuation is both an art and an exacting science. As Registered Valuers recognized by the Insolvency and Bankruptcy Board of India (IBBI), CA. R.A. Dhoot produces defensible valuation reports that stand up to scrutiny by the Income Tax Department (Section 56(2)(x) / 50CA), FEMA, and institutional investors.
Governing Statutory Acts & Guidelines
Section 247 of Companies Act 2013
Rule 11UA of Income Tax Rules
FEMA (Non-debt Instruments) Rules 2019
International Valuation Standards (IVS)
Tangible Client Deliverables
1
Discounted Cash Flow (DCF) Financial Model with sensitivity tables2
IBBI Registered Valuer Certificate for MCA filings (Form PAS-3, M&A schemes)3
Rule 11UA Valuation Report for fair market value determination of unlisted shares4
FEMA Pricing Certificate for FDI inward remittances and overseas direct investment5
ESOP Valuation Reports for Black-Scholes and intrinsic value calculationMeasurable Enterprise Safeguards
Protection against angel tax and Section 56(2) deemed income additions
Smooth regulatory approvals with Authorized Dealer (AD) banks for foreign equity
Reliable benchmark for board negotiations, promoter buyouts, and investor rounds
Statutory Practice FAQs
Q: Why is an ordinary Chartered Accountant certificate insufficient for MCA valuations?
A: Under Section 247 of the Companies Act 2013, any valuation of company shares, assets, or goodwill required under the Act must be certified exclusively by an IBBI Registered Valuer in the relevant asset class (Securities or Financial Assets).
Partner Consultation
Engage Practice Partner
Schedule an in-person chambers discussion or encrypted virtual conference with our senior practice leader.
Designated Partner Lead:
CA. R.A. Dhoot (Registered Valuer - IBBI) & Valuation Team
ICAI Fellow Chartered Accountant
Strict client confidentiality maintained under ICAI Code of Ethics.