Technical observations and practical guidance on property valuation questions CAs, property owners, bank officers, Resolution Professionals, and NRIs most frequently ask.
Property valuation can involve substantially different questions depending on whether the requirement relates to income tax, capital gains, banking, insolvency, insurance, succession, RERA, land acquisition or institutional property.
These forthcoming articles are structured around the technical questions that arise in actual valuation assignments, with emphasis on valuation methodology, statutory context, comparable evidence and property-specific assessment.
A planned collection of technical articles covering property taxation, market evidence, statutory valuation, banking, insolvency, land and institutional property.
Understanding the relationship between Stamp Duty Value, market value and Section 50C(2) when the registered consideration differs from the prescribed value.
A practical examination of the 20% with CII indexation and 12.5% without indexation framework for eligible property transactions.
Why historical FMV as on 1 April 2001 can become a critical valuation input when an older property is sold.
Examining registered-deed evidence and the adjustment process used when selecting comparable property transactions for valuation.
How lease tenure, conversion requirements and applicable premiums can influence the valuation of leasehold property interests.
Understanding the distinction between carpet area, built-up area and super built-up area when assessing residential property.
A practical look at property valuation requirements that may arise when an NRI disposes of property in India and tax withholding considerations become relevant.
Understanding the distinction between Market Value and Distressed Sale Value in property security assessment and the role of valuation in auction processes.
Exploring the distinction between Fair Value and Liquidation Value when commercial property forms part of an insolvency resolution process.
A technical introduction to the valuation framework relevant to land acquisition compensation and the factors that influence the resulting assessment.
A practice-focused look at institutional property assignments involving government and public-sector properties and the importance of documented valuation methodology.
Understanding the different purposes of mortgage valuation and independent Fair Market Value certification and when each may be relevant.
The planned research series connects statutory provisions, market evidence and practical valuation methodology across India's residential, commercial, industrial, institutional and agricultural property landscape.
Discuss your residential, commercial, industrial, institutional, agricultural, statutory or tax-related property valuation requirement with the valuation practice.