Valuation plays a important role in financial transactions, investment decisions, and regulatory compliance for companies. The Companies Act, 2013 lays down provisions for valuation, ensuring transparency and fairness in determining a company's worth. This Article covers the latest government rules and norms related to valuation under the Act. Legal Framework for Valuation Under Companies Act, 2013 The Act mandates valuation in specific circumstances, which must be carried out by a Registered Valuer as per Section 247 of the Companies Act, 2013. The Insolvency and Bankruptcy Board of India (IBBI) regulates the valuation profession in India, ensuring compliance with established norms. Instances Where Valuation is Required Issue of Shares (Section 62 & 42) When a company issues new shares (rights issue, preferential allotment, private placement), valuation is needed to determine the fair price. Merger, Amalgamation & Arrangement (Section 230-232) In case of c