Services

Valuation for Regulatory purposes, including, Income Tax, Transfer Pricing, FEMA and Company Law Matters

Tax strategies are becoming increasingly complex and highly scrutinized by regulatory authorities worldwide. Also, with fresh vigour in Companies Act, 2013, companies require valuations for various compliance and regulatory requirements.
RBSA specializes in areas of regulatory valuation, including, valuations for compliance with the provisions of Companies Act, Income Tax Act, Foreign Exchange Management Act (“FEMA’), SEBI and other regulations. RBSA’s team acts in consonance with the Companies’ Board and Management and their tax and legal advisors to provide valuations services required under various laws and regulations.

Valuation Requirement under Tax, Transfer Pricing, FEMA, SEBI and Company Law Matters includes:

Purchase Price Allocation in case of Slump Sale Transactions for Income Tax Purpose
Valuation for determination of Capital Gains tax under section 50CA of the Income Tax Act
Valuation for issue and transfer of shares of companies under section 56 of the Income Tax Act
Valuation for tax restructuring exercises
Valuation for Cross Border Transactions involving transfer pricing regulations purposes under section 92C of the Income Tax Act
Valuation under Section 62 of the Companies Act for the purposes of issue of equity shares
Valuation under Section 230-234 of the Companies Act for the purposes of Business Combinations
Valuations under SEBI AIF Regulations
Valuations for various requirements under the Companies Act, RBI Guidelines and SEBI Regulations