IBBI Registered Valuer India

An IBBI Registered Valuer is a professional registered with the Insolvency and Bankruptcy Board of India under the Companies (Registered Valuers and Valuation) Rules, 2017. Only Registered Valuers can issue valuation reports mandated under the Companies Act, 2013 (Section 247) and the Insolvency and Bankruptcy Code, 2016 (Regulation 35). CA V. Viswanathan of Virtual Auditor holds IBBI registration IBBI/RV/03/2019/12333 for the asset class "Securities or Financial Assets" — covering equity shares, preference shares, convertible instruments, debentures, and all other financial assets. With 100+ IBBI-compliant valuations across 9 regulatory frameworks, the firm prepares reports for filings before NCLT, RBI, SEBI, CBDT and the RoC. Quick Answer: IBBI Registered Valuer — Securities & Financial Assets — IBBI Registered Valuer for Securities & Financial Assets. Registration IBBI/RV/03/2019/12333. Mandatory for Companies Act, IBC valuations. 100+ reports. CA V. Viswanathan, FCA, ACS, CFE, IBBI RV.

What is IBBI Registered Valuer — Securities & Financial Assets?

What Makes IBBI Registration Mandatory?

Regulatory basis: Section 247, Companies Act 2013 read with the Companies (Registered Valuers and Valuation) Rules, 2017. IBC Regulation 35, IBBI (IRPCP) Regulations, 2016.

Indian law mandates a Registered Valuer for:

Companies Act transactions: Preferential allotment (Section 62), buyback (Section 68), schemes of arrangement/amalgamation (Sections 230-232), non-cash transactions with directors (Section 192), oppression/mismanagement proceedings (Sections 241-242).

IBC proceedings: Fair value and liquidation value for CIRP (Regulation 35). Two independent Registered Valuers required. Must complete within 75 days of insolvency commencement.

NCLT matters: Whenever NCLT orders valuation — shareholder disputes, class action suits, approval of schemes.

A CA certificate is NOT sufficient for these transactions. Only an IBBI Registered Valuer report is legally valid.

Registration Requirements and Verification

To become an IBBI Registered Valuer: (1) Hold a professional qualification (CA/CS/CMA/MBA Finance), (2) Register with a Recognised Valuer Organisation (RVO), (3) Pass the IBBI Valuation Examination, (4) Demonstrate 3+ years of relevant experience, (5) Meet fit and proper criteria, (6) Complete the continuing education credits that IBBI prescribes through the RVO: a minimum of 10 credit hours each financial year and 48 hours in every rolling three-year block.

Verify CA V. Viswanathan\' registration: Search at ibbi.gov.in → Registered Valuers → Securities or Financial Assets → Registration IBBI/RV/03/2019/12333.

IBBI RV vs CA vs Merchant Banker — Valuation Authority

Engagement terms — reviewed 25 October 2026

• Fee: From ₹35,000 + 18% GST per report. No government fee applies to a valuation report.
• Extra / not included: A revised report after a change in the valuation date, the instrument terms or the purpose is a fresh engagement.
• Turnaround: 7 working days from receipt of complete information and the advance payment.
• Who signs: The report is signed by V. Viswanathan, IBBI Registered Valuer (IBBI/RV/03/2019/12333).
• Entity: Engagement letter and invoice are issued by V Viswanathan & Associates (proprietor V. Viswanathan, IBBI Registered Valuer, IBBI/RV/03/2019/12333); the Registered Valuer is appointed and signs in his personal capacity, not through a company.
• What to send first: Send latest audited financial statements, current cap table, management projections, and the term sheet or the purpose the report is for (Companies Act, FEMA, income-tax, transaction).
• Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

Step-by-Step Process

Step 1

Engagement letter with scope and purpose

Step 2

Independence confirmation and disclosure

Step 3

Data collection and due diligence

Step 4

Apply ICAI Valuation Standards, 2018 methodology

Step 5

Internal quality review

Step 6

Issue signed report with IBBI registration number

What You Will Receive

Upon completion, you will receive: IBBI-compliant valuation report signed by our registered valuer (Registration No. IBBI/RV/03/2019/12333), methodology documentation meeting ICAI Valuation Standards, 2018, physical inspection report (for tangible assets), discounted cash flow model with assumptions, comparable analysis workpapers, compliance certificate referencing applicable regulations, and report in digital and physical format (as required by regulatory authority).

When Is IBBI Registered Valuer Not Required?

An IBBI-registered valuer report may not be required when: (a) the regulation does not specifically mandate an IBBI-registered valuer, (b) the company's statutory auditor can provide the valuation as part of the audit engagement (limited scenarios), (c) a government-approved valuer report is accepted in lieu of IBBI registration for specific proceedings, or (d) the transaction falls below the regulatory threshold requiring independent valuation.

If you are unsure whether your situation requires ibbi registered valuer, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

Documents Required

The following documents are needed to initiate the ibbi registered valuer process:

PAN card and Aadhaar of the entity/promoters, Certificate of Incorporation/Registration, last 3 years audited financial statements (with schedules and notes), shareholding pattern as on valuation date, details of any recent transactions in shares (last 2 years), business plan or financial projections (for DCF-based valuations), cap table with complete history of share issuances, and any regulatory correspondence relevant to the valuation purpose.

We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

Updated for FY 2025-26

This service page reflects the latest regulatory requirements as of March 2026, incorporating changes from the Union Budget 2025, recent MCA notifications, CBDT/CBIC circulars, and RBI master directions applicable to ibbi registered valuer. Virtual Auditor continuously monitors regulatory updates to ensure all advice and filings are current.

Penalties for Non-Compliance

Using incorrect or outdated valuations can result in: (a) rejection of FEMA filings by the AD bank, requiring fresh valuation and re-filing with potential late filing penalties, (b) income tax additions under Section 56(2)(x) for inadequate consideration, attracting tax at slab rate plus interest under Section 234A/B/C, (c) disqualification of the ESOP scheme for non-compliance with Ind AS 102, and (d) personal liability of directors for transactions at undervalued prices under Section 66 of the Insolvency Code.

Proactive compliance is always cheaper than penalty. Contact Virtual Auditor for a compliance health check to identify and address any gaps before they become liabilities.

Indicative Fee Structure

Our fees for ibbi registered valuer are transparent and competitive. We offer fixed-fee engagement models wherever possible, so you know the cost upfront. Pricing depends on the complexity of the engagement, entity type, and regulatory requirements involved. Contact us for a customised quote — initial consultation is free with no obligation.

Government Portal and Online Filing

Filings related to ibbi registered valuer are submitted through the relevant government portal. We handle all online filings on your behalf, including portal registration, form preparation, document upload, and acknowledgment tracking. You do not need to navigate the portal yourself — we manage the entire digital interface.

What has changed in the law — reviewed October 2026

• Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.