Section 8(3) in Companies (Registered Valuers and Valuation) Rules, 2017
(3)The valuer shall, in his report, state the following:-(a)background information of the asset being valued;(b)purpose of valuation and appointing authority;(c)identity of the valuer and any other experts involved in the valuation;(d)disclosure of valuer interest or conflict, if any;(e)date of appointment, valuation date and date of report;(f)inspections and/or investigations undertaken;(g)nature and sources of the information used or relied upon;(h)procedures adopted in carrying out the valuation and valuation standards followed;(i)restrictions on use of the report, if any;(j)major factors that were taken into account during the valuation;(k)conclusion; and(l)caveats, limitations and disclaimers to the extent they explain or elucidate the limitations faced by valuer, which shall not be for the purpose of limiting his responsibility for the valuation report.
