01
L&B
Land & Building
Valuation of land and building assets within the applicable IBBI Registered Valuer framework.
LAND · BUILDINGS · PROPERTY
INDIA'S VALUATION REGULATORY ARCHITECTURE
India’s Government Approved Valuation — The National Regulatory Architecture
Understanding the regulatory frameworks behind Government Approved Valuation in India — from Section 34AB and IBBI Registered Valuation to the country’s diverse state RERA regimes.
Section 34AB
IBBI
L&B · P&M · S&FA
State RERA
PAN India
NATIONAL FRAMEWORK
INDIA
VALUATION
34AB
Government Approved
Valuation
Valuation
IBBI
Registered
Valuation
Valuation
RERA
State Regulatory
Systems
Systems
01
NATIONAL CREDENTIAL
SECTION 34AB
Section 34AB — The Central Credential
Section 34AB of the Income Tax Act, 1961 provides the statutory framework for registration of Government Approved Valuers for specified valuation purposes. For a valuation assignment, the relevant valuer category, asset type, purpose and receiving authority should always be examined before commissioning the report.
For a national practice, this framework is particularly important because valuation requirements arise across different Indian cities and transaction contexts. A2Z Valuers supports assignments involving property, land, buildings, industrial assets, capital gain and financial-institution requirements across India.
34AB
National Valuation Credential
The applicable category and statutory purpose
should be matched to every valuation assignment.
I
Category I
II
Category II
IV
Category IV
V
Category V
VII
Category VII
VIII
Category VIII
INSOLVENCY VALUATION FRAMEWORK
IBBI Registered Valuer — The Insolvency Framework
A separate national valuation framework applies to IBBI Registered Valuers, particularly in insolvency and other assignments where registration for the relevant asset class is required.
02
P&M
Plant & Machinery
Valuation of plant and machinery assets for applicable insolvency, restructuring and other permitted purposes.
PLANT · MACHINERY · EQUIPMENT
03
S&FA
Securities & Financial Assets
Valuation of securities and financial assets within the relevant IBBI registration and assignment requirements.
SECURITIES · FINANCIAL ASSETS
IBBI
Three asset classes. One national framework.
IBBI states that Registered Valuers are registered for specific asset classes and may undertake valuation only for the class for which they are registered. Registration can cover more than one asset class where the applicable eligibility requirements are satisfied.
REQUIRE AN IBBI / PAN INDIA VALUATION?
Discuss the applicable asset class and assignment scope with our team.
STATE-BY-STATE RERA LANDSCAPE
India’s RERA Landscape — State by State
India’s real-estate regulatory landscape is national in origin but state-specific in operation. Each state or applicable authority has its own portal, procedures, project-registration framework and enforcement environment.
MH
MAHARASHTRA
MahaRERA
Covers major markets including Mumbai, Pune, Nashik and Nagpur, making Maharashtra one of the most important state RERA environments for residential and real-estate project matters.
Mumbai · Pune · Nashik · Nagpur
KA
KARNATAKA
K-RERA
Relevant to Bengaluru and projects across Karnataka, including the major residential and development corridors surrounding the city.
Bengaluru · Whitefield · ORR · Electronic City
TN
TAMIL NADU
TN-RERA
Covers Chennai and Tamil Nadu, including important development corridors such as OMR and surrounding residential markets.
Chennai · OMR · Perumbakkam
TS
TELANGANA
Telangana RERA
Relevant to Hyderabad and Telangana, including major development zones such as HITEC City and the Financial District.
Hyderabad · HITEC City · Financial District
AP
ANDHRA PRADESH
AP RERA
Covers property-development matters across Andhra Pradesh, including major markets such as Vijayawada and Visakhapatnam.
Vijayawada · Visakhapatnam · Andhra Pradesh
IN
NATIONAL PERSPECTIVE
Government Approved Valuation
Valuation requirements connected with RERA proceedings should be matched to the relevant state authority, property, purpose and evidence required for the particular matter.
PAN India · State Specific · Purpose Specific
NATIONAL RERA VALUATION SUPPORT
Need a valuation for a RERA-related property matter?
Share the state, property type and purpose with our team so the appropriate valuation scope can be assessed.