The Insolvency and Bankruptcy Board of India (IBBI) on November 14, 2025, issued a notification regarding the discussion Paper on Strengthening Valuation Process under the Insolvency and Bankruptcy Code, 2016.
The following has been stated: -
•The IBBI discussion paper proposes reforms to strengthen valuation under the Insolvency and Bankruptcy Code. It aims to standardize valuation formats, harmonize valuation standards across all processes, and improve transparency.
•The paper recommends revising the definition of fair value to include intangible and synergistic business value.
•It also suggests appointing only one valuer for small corporate debtors to reduce costs and delays.
•A Coordinator Valuer mechanism is proposed to integrate asset-wise valuations into a single fair value. Public comments on these proposals are invited on the IBBI website until December 07, 2025.
The detailed notification is given in the document below.
