Valuation under Companies Act 2013
A list of the provisions of the Act and the Code under which valuations are required to be conducted by a registered valuer:
| Provisions | Particulars |
|---|---|
| Section 62(1)(c) of the Companies Act, 2013 read with Rule 13(1) of the Companies (Share Capital and Debentures) Rules, 2014 | Further issue of share capital |
| Section 177(4)(vi) of the Companies Act, 2013 | Terms of reference of Audit Committee |
| Section 192(1) and 192(2) of the Companies Act, 2013 | Restriction on non-cash transactions involving directors |
| Section 230(2)(c)(v) and Section 230(3) of Companies Act, 2013 | Power to compromise or make arrangements with creditors and members |
| Section 232 (2)(d) and Section 232 (3)(h)(B) of the Companies Act, 2013 | Merger and amalgamation of companies |
| Section 236(2) of the Companies Act, 2013 | Purchase of minority shareholding |
| Section 281(1)(a) of the Companies Act, 2013 | Submission of report by Company Liquidator |
| Rule 2(c)(ix) of the Companies (Acceptance of Deposit) Rules, 2014 | Exclusions from deposits. |
| Rule 6(1) of the Companies (Acceptance of Deposit) Rules, 2014 | Creation of security |
| Rule 8(6), (7), (9) and (12) of the Companies (Share Capital and Debentures) Rules, 2014 | Issue of sweat equity shares |
| Rule 16(1)(c) of the Companies (Share Capital and Debentures) Rules, 2014 | Provision of money by company for purchase of its own shares by employees or by trustees, for the benefit of employees |
| Rule 12(5) of the Companies (Prospectus and Allotment of Securities) Rules, 2014 | Return of allotment |