The Companies Act, 2013 (Act for short) has introduced the concept of Registered Valuer. As per Section 247 of the Act it is mandatory that wherever the valuation is required with any stocks, property, security, debentures, shares and/or goodwill or any other assets or the net worth of company and/or the liabilities by and under the provisions of the Act, A registered valuer should do the valuation.
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