Last updated: 14 Oct 2026

Virtual Auditor

Fair Value Liquidation Value NCLT

Last updated: 14 Oct 2026

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Quick answer: This service provides IBBI-compliant valuation reports for fair value and liquidation value required during insolvency proceedings. It is intended for Resolution Professionals and stakeholders managing CIRP or liquidation. Reports must detail methodology and assumptions to support NCLT filings, with urgent preliminary estimates often available within five working days.

Looking for expert fair value liquidation value nclt? Virtual Auditor provides practitioner-grade ibc services in India, led by CA V. Viswanathan — IBBI Registered Valuer (IBBI/RV/03/2019/12333) | Fellow Chartered Accountant (FCA) | Associate Company Secretary (ACS). We combine deep regulatory expertise with hands-on execution to deliver results within your timeline.

What is Fair Value Liquidation Value NCLT?

What We Deliver

IBBI-compliant valuation report — fair value and/or liquidation value as required under CIRP/liquidation regulations. Resolution plan viability assessment with going concern and break-up analysis. Compliance certificate for NCLT filing confirming adherence to IBC valuation standards. Detailed methodology documentation with assumptions and sensitivity analysis. Expert opinion / testimony support for NCLT hearings.

Our Process

Step 1: Engagement with RP/applicant — scope, timeline, valuation date. Step 2: Data collection — financials, asset schedules, claims register. Step 3: Multi-method valuation — going concern, orderly liquidation, forced sale. Step 4: Draft report review with RP/CoC. Step 5: Final IBBI-compliant report delivery for NCLT filing.

Timing is critical in insolvency proceedings. The CIRP timeline of 180 days (extendable to 330 days) leaves no room for delays in valuation. We prioritise IBC engagements and can deliver preliminary valuation estimates within 5 working days for urgent NCLT filing requirements, followed by the detailed report within the standard timeline.

Get Started Today

Ready to engage Virtual Auditor for fair value liquidation value nclt? Contact us for a free initial consultation:

Call/WhatsApp: +91-99622 60333

Email: support@virtualauditor.in

Offices: Chennai | Bangalore | Mumbai

No obligation. We will assess your requirements and provide a clear scope, timeline, and fixed-fee quote within 24 hours.

Frequently Asked Questions

Is an IBBI registered valuer mandatory for IBC valuations?
Yes. Under the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, the Resolution Professional must appoint a registered valuer (IBBI registered) to determine fair value and liquidation value. CA V. Viswanathan holds IBBI registration IBBI/RV/03/2019/12333.
What is the difference between fair value and liquidation value?
Fair value is the estimated realisable value assuming the company continues as a going concern with reasonable market exposure. Liquidation value is the estimated realisable value if assets are sold individually on an as-is, where-is basis under a forced sale scenario. Both are required under IBC.
How long does an IBC valuation take?
Typically 7-15 working days from receipt of complete data. The CIRP timeline is strict (180 days extendable to 330 days), so we prioritise insolvency valuations and can accommodate urgent timelines. Contact us at +91-99622 60333.
Which insolvency, dispute or valuation work is needed at this stage, and who is qualified to undertake it?
In a corporate insolvency resolution process, the insolvency professional runs the process. The resolution professional appoints two Registered Valuers for each asset class to determine the fair value and the liquidation value of the company’s assets (CIRP Regulations 27 and 35), and these values guide the committee of creditors. The resolution professional must also examine preferential, undervalued, fraudulent and extortionate transactions (sections 43, 45, 50 and 66 of the Code), which often needs a forensic review. In liquidation, assets are valued again before sale. Before the NCLT, chartered accountants, company secretaries, cost accountants and advocates may appear (Companies Act, section 432). We act as Registered Valuer for securities and financial assets and do the forensic transaction review.

Related Services

Fair Market Value Report IndiaLiquidation Value Report IBBIInd AS 113 Fair Value MeasurementScheme of ArrangementOppression & MismanagementSection 7 NCLT Application ConsultantVoluntary LiquidationSection 9 NCLT Operational Creditor Filing

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What the law says — Regulation 35, IBBI (CIRP) Regulations 2016; Companies (Registered Valuers and Valuation) Rules 2017

Fair value and liquidation value of the corporate debtor are determined by two registered valuers appointed by the resolution professional, each submitting estimates for every asset class; the average of the two is used, with a third valuer where the estimates differ significantly. The values are kept confidential and shared with the committee of creditors only after plans are received.

How does the procedure work?

  1. Appointment of two registered valuers in the relevant asset classes
  2. Physical verification and data collection
  3. Independent valuation reports with fair value and liquidation value
  4. Averaging, and a third valuation where required
  5. Confidential submission to the RP
Time limitReports within the time set by the RP within the CIRP timeline
FormsValuation reports in the IBBI format
Consequence of defaultValuer misconduct is actionable under the Registered Valuers Rules

Source: Insolvency and Bankruptcy Code, 2016. Last reviewed 2026-10-14.

Which laws govern this service? — Insolvency

The statutory provisions this service is delivered under, linked to the official text:

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