Why Valuation

Why the Demand for Registered Valuers Is Growing

 

• Recent regulatory reforms have significantly expanded the scope, responsibility, and demand for Registered Valuers. Stay ahead of the profession with the right knowledge and credentials.

Four Landmark Regulatory Changes Transforming the Valuation Profession

5 December 2025

SEBI Expands the Role of Registered Valuers

• SEBI amended the SAST Regulations to require the valuation of infrequently traded shares by an independent IBBI Registered Valuer for determining open-offer pricing, strengthening transparency and independence in the valuation process.

1 April 2026
International Valuation Standards Become Mandatory

• IBBI mandated the application of International Valuation Standards (IVS) for valuations conducted under the Insolvency and Bankruptcy Code (IBC), bringing greater consistency, transparency, and global alignment to valuation reports.

1 April 2026
A New Income-tax Valuer Registration Framework Comes into Force

• The Income-tax Act, 2025 introduced a separate statutory framework for the registration of valuers under Section 514. The new regime prescribes Form 169 for registration and Form 170 for valuation reports, expanding professional opportunities for qualified valuers under the Income-tax law.
• Note: This is more accurate than saying "a second register opens." The key change is the introduction of a separate statutory registration framework under the Income-tax Act.

20 May 2026
CIRP Valuation Framework Strengthened

• IBBI introduced a revised valuation framework under CIRP requiring the appointment of two sets of Registered Valuers, along with a Coordinating Valuer, to improve the reliability, consistency, and robustness of valuation outcomes in insolvency proceedings.