The Insolvency and Bankruptcy Board of India (IBBI) on April 01, 2026, issued the notification regarding the Valuation Standards for the purpose of valuation conducted under the Insolvency and Bankruptcy Code, 2016.
The following has been stated namely: -
• Various IBBI regulations mandate that valuations must follow standards notified by the Board across insolvency, liquidation, and bankruptcy processes.
• The Insolvency and Bankruptcy Board of India has notified International Valuation Standards (IVS) issued by IVSC as the applicable valuation standards.
• This circular applies to all valuations under the Code, issued under powers granted by Section 196.
The circular is effective from April 01, 2026.
[Notification No. IBBI/RV/93/2026]
