Independent valuation of shares, assets, and business enterprises under the Income Tax Act, FEMA, or Companies Act using recognized valuation models.
Companies raising capital, issuing shares, undertaking mergers, or complying with cross-border investment rules (FEMA).
Analyzing historical statements, projections, and industry reports.
Choosing appropriate methods (e.g. Discounted Cash Flow - DCF, Net Asset Value - NAV, or Market Multiples).
Running calculations and determining fair value range.
Drafting the valuation report and explaining assumptions.
Rule 11UA of the Income Tax Rules applies when a company issues shares at a premium, to verify that the share price matches fair market value.
Discounted Cash Flow (DCF) is a valuation method that estimates the value of an investment based on its expected future cash flows, discounted to present value.
