Income Tax Valuation

The Income Tax Act, 1961 is the primary legislation in India that governs the taxation of income. It provides the legal framework for the levy, collection, and administration of income tax in India. The act is periodically updated through amendments to accommodate changes in tax laws, rates, and regulations.

As a Category-I Merchant Banker registered with SEBI, Corporate Valuations possesses the expertise and credentials to conduct valuations that are governed by the Income Tax Act, 1961. These valuations encompass a range of crucial tax-related assessments, including:

Evaluating ESOP Tax Perquisites under Section 17(2)(iv).
Appraising the issuance of shares in accordance with Rule 11UA.
Conducting valuations for share transfers as stipulated by Section 50CA.
Handling valuations for Slump Sale transactions under Section 50B.
Determining Arm's Length Prices for the purposes of Transfer Pricing.

Our comprehensive capabilities and regulatory compliance make us well-suited to address diverse valuation requirements with precision and in full compliance with tax regulations.

Valuations Under Income Tax Act 1961

ESOP Tax Perquisites

ESOPs at the time of its exercise form part of the salary. The price of its issue is pre-determined and the difference between the fair price of the shares and...

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Issue of Shares under rule 11UA

As per Section 56(2)(viib), if unquoted shares are being issued then fair market value of unquoted shares and securities other than equity shares in a company that is not listed...

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Transfer of Shares

In the context of transferring unquoted securities within an unlisted entity, there exists a regulatory requirement necessitating the involvement of a merchant banker to ascertain the fair valuation.

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Slump Sale

In simple terms, a “slump sale” refers to the transfer of an entire or a part of a business as a complete and ongoing operation. According to Section 2(42C) of...

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Transfer Pricing

Transfer pricing is an accounting method employed within a company to set the prices at which one internal division charges another for the exchange of goods and services. This practice...

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Income Tax Valuation