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Valuation under Income Tax Rule 11UA (Valuation of Unquoted Equity Shares)
Valuation of Shares is not a science and hence determining the fair market value (FMV) of shares can be challenging particularly in case of unquoted equity shares.
Fair Value Measurement under Indian Accounting Standards
On 16th Feb 2015 vide Gazette Notification No GSR 111 E, the Companies (Indian Accounting Standards) Rules 2015 were notified. Referred to in short as (IndAS).
The right to Fair Compensation and Transparency in Land acquisition, Rehabilitation and Resettlement act, 2013.
India follows the allodial system of property ownership, wherein property values are derived from property rights that are legally identified
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