Registered Valuer for Company Valuation India

Quick answer: A registered valuer is a professional registered with IBBI under the Companies (Registered Valuers and Valuation) Rules, 2017, authorised to perform statutory valuations under the Companies Act and IBC. For company and share valuations, the valuer must hold registration in the Securities or Financial Assets class — the credential behind every report we sign.

Looking for expert registered valuer for company valuation india? Virtual Auditor provides practitioner-grade valuation services in India, led by CA V. Viswanathan — IBBI Registered Valuer (IBBI/RV/03/2019/12333) | Fellow Chartered Accountant (FCA) | Associate Company Secretary (ACS) | Certified Fraud Examiner (CFE). We combine deep regulatory expertise with hands-on execution to deliver results within your timeline.

What We Deliver

IBBI-compliant valuation report (60-120 pages) with detailed methodology, assumptions, and sensitivity analysis. Executive summary with clear value conclusion suitable for regulatory filing. Compliance certificate confirming adherence to ICAI Valuation Standards, IVS, and applicable regulations. Multi-method analysis: DCF, NAV, Market Multiples, Comparable Transactions, with 10,000 Monte Carlo simulations where applicable. Supporting schedules, data sources, and management representation letter template.

Last reviewed: July 2026 by CA V. Viswanathan (FCA, ACS, CFE, IBBI Registered Valuer)

Choosing the Right Valuer Is a Compliance Decision, Not a Preference

The single most expensive mistake in Indian valuation is engaging a professional who is not competent, in law, to sign the report you actually need. India does not have one universal "valuer". Different statutes recognise different professionals for different jobs, and a report signed by the wrong professional is often worthless for its intended purpose — discovered, painfully, only when a regulator, an auditor or an acquirer's diligence team rejects it. Before you appoint anyone, the question is not "who is good?" but "who does this specific law require?"

This page is a practical guide to selecting and verifying a valuer: what IBBI registration means, how the asset classes work, how to check a valuer's credentials on the IBBI portal in two minutes, and — most importantly — a law-by-law map of which professional is competent for which valuation.

IBBI Registration, Asset Classes and the RVO System

Under the Companies (Registered Valuers and Valuation) Rules, 2017, a Registered Valuer is an individual (or entity) registered with the IBBI through a Registered Valuers Organisation (RVO) — a self-regulatory body that enrols members, delivers the mandatory educational course, and enforces a code of conduct. Registration is granted for one or more of three asset classes:

A valuer may sign only within the class(es) they hold. This matters for complex mandates: an insolvency assignment or a full-balance-sheet valuation frequently needs an SFA valuer working alongside separate L&B and P&M valuers — no single individual can validly cover all three unless separately registered in each. For company, share and instrument work, the class you must confirm is Securities or Financial Assets.

How to Verify a Registered Valuer on the IBBI Portal

Every genuine RV has a registration number in the format IBBI/RV/03/2019/12333 — the segments encode the authority, the "RV" designation, the asset-class code, the year of registration and a serial number. To verify a valuer before you engage them:

• Go to the IBBI website (ibbi.gov.in) and open the Registered Valuers directory under the Service Providers section.
• Search by name or registration number and confirm the record exists and is active — not suspended or cancelled.
• Check the asset class shown against the report you need; an L&B registration cannot support a share valuation.
• Confirm the RVO membership — the directory shows which organisation the valuer belongs to, which is your route for any complaint.
• Match the number on the report to the portal record; a report that omits the RV number, or quotes a number that does not resolve, is a red flag.

Two-minute due diligence saves months: before relying on any valuation for a scheme, an allotment or a lender, confirm the signatory's IBBI number resolves to an active registration in the correct asset class. Boards have had schemes stalled at the NCLT because the "valuer" was not, in fact, registered for the asset valued.

CA vs Registered Valuer vs Merchant Banker — Competence by Law

The competence matrix is where most confusion lives. The right answer depends entirely on the governing statute:

The tax rules are the trap. Since 2018, a DCF valuation for Rule 11UA may be signed only by a Category-I Merchant Banker — a CA can no longer sign a DCF for that purpose — whereas a FEMA pricing certificate can be issued by a CA. The same practitioner may legitimately wear several of these hats; what matters is that the report is issued in the correct capacity for the law it serves. We hold the IBBI Registered Valuer registration for Securities or Financial Assets and coordinate merchant-banker involvement where the statute requires it.

Engaging Us and Fees

We tell you at the outset which professional your transaction legally requires, verify that the report will be signed in the correct capacity, and — for multi-regime deals — assemble the full set so nothing is rejected downstream. Reports are signed by CA V. Viswanathan, FCA, ACS, CFE, IBBI Registered Valuer (IBBI/RV/03/2019/12333), from offices in Chennai (+91 99622 60333), Bengaluru (+91 95139 39333) and Mumbai (+91 77000 89597).

Our Process

Step 1: Engagement scoping and purpose identification. Step 2: Data collection — financials, projections, cap table, agreements. Step 3: Multi-method valuation analysis with statistical validation. Step 4: Draft report review with management. Step 5: Final IBBI-compliant report delivery with compliance certificate.

Every valuation report is personally reviewed and signed by CA V. Viswanathan, ensuring consistency, quality, and regulatory compliance. Our IBBI registration number IBBI/RV/03/2019/12333 appears on every report, establishing authenticity and traceability.

Get Started Today

Ready to engage Virtual Auditor for registered valuer for company valuation india? 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.

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.
• Angel tax: section 56(2)(viib) of the Income-tax Act, 1961 does not apply from assessment year 2025-26 (Finance (No. 2) Act, 2024), so share premium received from any investor is no longer taxed under that clause. Valuations are still required under separate regimes, each with its own law and signing professional: fair market value under Rule 11UA(1)(c) of the Income-tax Rules, 1962 for section 56(2)(x) in the recipient's hands (net-asset basis for unquoted equity shares); FEMA pricing for a non-resident investor under the FEM (Non-debt Instruments) Rules, 2019, certified by a Chartered Accountant, SEBI-registered merchant banker or practising cost accountant; a registered valuer's report under section 247 of the Companies Act, 2013 and Rule 13 of the Companies (Share Capital and Debentures) Rules, 2014 for preferential allotments under section 62(1)(c); and grant-date fair value of the option under Ind AS 102 for ESOP accounting (reviewed 25 October 2026).

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.