Companies Act 2013 and Insolvency Bankruptcy Code 2016 (IBC 2016) – Valuation Certificate to be issued by Registered Valuer (RV)

• Merger and Amalgamation
• Preferential allotment of shares
• Private Placement of shares 
• Purchase of minority shareholding by majority shareholders 
• Buy back of Shares 
• Issue of convertible Instruments such as FCPS / FCDS on preferential basis / private placement basis
• Acquisition of assets by a Company from a Director or a person connected with such director for consideration other than cash 
• Issue of Bonds/ Debentures 
• Acceptance of Deposits
• Issue of Employee Stock Option Plans/ Sweat Equity shares 
• Issue of shares for Consideration other than cash
• Valuation Requirement as per IND AS 113 (If opted for revaluation approach instead of cost approach) 
• Certain Related party transactions as covered u/s 46(2) of the IBC Code, 2016
• Valuation of assets for submission of report by the liquidator > Voluntary Liquidation of the Company

Income Tax Act, 1961 – – Valuation Certificate to be issued by Chartered Accountant / Merchant Banker

• Issue of shares by a Company other than a Company in which public are substantially interested 
• Receipt of property without consideration or for consideration which is less than Fair Market Value (‘FMV’) 
• Transfer of shares other than quoted shares without consideration or for consideration which is less than FMV
• Indirect transfer of shares
• Issue of shares, transfer of intangibles etc. in Transfer Pricing.

Foreign Exchange Management Act, 1999  – Valuation Certificate to be issued by Chartered Accountant / Merchant Banker / CPA

•  Fresh Issue or transfer of equity instruments of Indian Company (FDI)
• Subscription/ Acquisition of equity shares of Overseas Companies (ODI) 
• Swap of shares