IBBI Registered Valuer in Jaipur
Jaipur valuations often serve a family purpose — a settlement between branches, a succession plan, a partner's exit — as well as the legal ones: a preferential allotment under section 62(1)(c) and Rule 13, or a scheme before the Jaipur Bench of the NCLT. CA V. Viswanathan (IBBI/RV/03/2019/12333) prepares registered valuer's reports and income-tax values for Jaipur companies from Chennai.
Many Jaipur companies own land and buildings bought decades ago and still carried at historical cost. The gap between book value and today's value matters most under income tax, where the Rule 57 formula takes immovable property at its stamp-duty value rather than its book value.
Key facts for Jaipur companies
| Item | Jaipur |
|---|---|
| Registrar of Companies | The Registrar of Companies, Jaipur (whole of Rajasthan) |
| NCLT bench | The Jaipur Bench of the National Company Law Tribunal |
| Income-tax second appeals | The Jaipur Bench of the ITAT |
| FEMA compounding applications | The RBI Regional Office at Jaipur |
| Startup base | Rajasthan had 5,395 DPIIT-recognised startups as at 31 October 2024 (Lok Sabha answer of 17 December 2024). |
When is a registered valuer's report required?
Under section 247 of the Companies Act, 2013 a registered valuer signs every valuation the Act calls for: preferential allotments and private placements (sections 42 and 62(1)(c)), sweat equity (section 54), non-cash transactions with directors (section 192), mergers and arrangements (sections 230–232) and minority buy-outs (section 236). Under the Insolvency and Bankruptcy Code two registered valuers per asset class determine fair value and liquidation value. FEMA pricing for non-residents is certified by a chartered accountant, merchant banker or cost accountant, and share swaps need a merchant banker. See who signs which valuation.
How does property change a Jaipur company's Rule 57 value?
Illustration (assumed figures)
Other assets at book value ₹9 crore; a building carried at ₹1.5 crore with a stamp-duty value of ₹6 crore; liabilities ₹5 crore; paid-up equity ₹1 crore in shares of ₹10. Under the Rule 57 formula the value per share is (9 + 6 − 5) crore × 10 ÷ 1 crore = ₹100. Using the building's book value instead would give (9 + 1.5 − 5) crore × 10 ÷ 1 crore = ₹55.
A family transfer priced at ₹55 would therefore leave a gap of ₹45 a share for the income-tax officer to question, even though the accounts support ₹55.
Valuations for Jaipur companies
Family businesses and exporters
Jaipur valuations often involve family-held export businesses, where inventory of gems and metals is valued at its realisable value and earnings are normalised for related-party transactions.
Hospitality companies
Hotel companies are valued on property values and earnings; the securities valuation relies on a land-and-building valuer's report for the property.
Handicraft exporters with seasonal orders
Handicraft and home-furnishing exporters earn much of their revenue around a few buying seasons, and their working capital swings with them. The valuation uses working capital normalised across the year rather than the year-end balance, which can flatter or depress the result.
About V Viswanathan & Associates
- Chartered Accountants, FRN 013713S— Practising since 2012 from G-131, Spencer Plaza, Anna Salai, Chennai.
- IBBI Registered Valuer— Securities and financial assets, CA V. Viswanathan (IBBI/RV/03/2019/12333).
- FCA, ACS, CFE— Company law, tax and forensic accounting under one roof.
- Turnaround— Reports usually take 5–7 working days from complete information, and up to 15 working days for complex cases.
- Jaipur clients— Served from Chennai through video consultations, secure document sharing and digitally signed reports.
Frequently Asked Questions
Do I need a registered valuer for a funding round in Jaipur?
Usually yes. A private company issuing shares to new investors does so by preferential allotment or private placement, and section 62(1)(c) of the Companies Act, 2013 with Rule 13 of the Companies (Share Capital and Debentures) Rules, 2014 requires the price to rest on a registered valuer's report. A rights issue to existing shareholders in proportion to their holdings does not need one.
Is a CA valuation certificate the same as a registered valuer's report?
No. A chartered accountant's certificate is accepted for FEMA pricing under Rule 21 of the FEMA (Non-debt Instruments) Rules, 2019, but Companies Act valuations must be signed by a registered valuer (section 247). CA V. Viswanathan is both, so one engagement can cover a round that needs both reports.
Can a registered valuer in Chennai value a company in Jaipur?
Yes. IBBI registration under the Companies (Registered Valuers and Valuation) Rules, 2017 is valid across India and is not tied to the state where the company is registered.
Which NCLT bench hears matters for Jaipur companies?
The Jaipur Bench of the National Company Law Tribunal.
Where does a Jaipur company file its share-issue forms?
With the Registrar of Companies, Jaipur (whole of Rajasthan), online on the MCA portal: Form MGT-14 for the special resolution and Form PAS-3 for the allotment.
Does a Jaipur gem company value its stones at cost or at market?
In the accounts, stock is carried at the lower of cost and net realisable value. A share valuation looks at what the inventory would realise, which for coloured stones and finished jewellery needs specialist input, and explains any adjustment from book value.
Do you have an office in Jaipur?
No. We serve Jaipur clients from our office at Spencer Plaza, Anna Salai, Chennai, through video consultations, secure document sharing and digitally signed filings and reports.
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Law stated as at 27 Oct 2026. Official sources: Companies Act, 2013 (MCA), FEMA and RBI directions (RBI), Registered valuers (IBBI). Reviewed by CA V. Viswanathan, FCA, ACS, CFE, IBBI Registered Valuer (IBBI/RV/03/2019/12333).
Registered Valuer for Jaipur Companies
Talk to us about a share valuation for your Jaipur company.