The Objective of this Guidance Note is to provide guidance to the Registered Valuers (RVs) on Preparation of Valuation Reports in accordance with the requirements of various laws e.g., the Companies Act, 2013, the Insolvency and Bankruptcy Code, 2016 and SEBI Regulations, as applicable. The Guidance note provides an insight into valuation standards to be followed for the purpose of Valuation by Registered Valuers under various applicable laws.