Valuation under Income Tax rules

Our valuation services under the Income Tax Rules are conducted in line with prescribed methodologies such as the Net Asset Value (NAV) method, Discounted Cash Flow (DCF) method, and other rule-based valuation approaches. We deliver objective and transparent valuations that satisfy the requirements of domestic tax authorities as well as accepted international valuation standards.

We assist clients with share valuations for fresh issuances, buy-backs, rights issues, preferential allotments, and transfer pricing–related cross-border transactions. For corporate restructuring, slump sales, and business transfers, we ensure that valuations are appropriately substantiated and compliant with applicable regulatory and tax filings.

Our methodology focuses on precision, independence, and robustness, ensuring that valuation reports are well-positioned to withstand scrutiny by Assessing Officers, Transfer Pricing Officers, and appellate authorities.

By applying expert-led valuation techniques supported by comprehensive documentation, we help organizations achieve tax certainty, reduce the risk of disputes, and execute transactions efficiently while maintaining full statutory compliance.

Key Features / Scope of Work

• Valuation of shares, securities, and business transfers

• Application of prescribed valuation methods (NAV, DCF, Rule 11UA, etc.)

• Compliance with Sections 56(2)(viib), 50CA, 92BA, and allied provisions

• Support for corporate restructuring, mergers, acquisitions, and slump sales

• Valuation for preferential allotments, buy-backs, and ESOPs

• Documentation and reporting aligned with Income Tax requirements

• Preparation of defensible valuation reports for tax scrutiny

• Independent and transparent approach ensuring regulatory compliance