Section 25 in Companies (Registered Valuers and Valuation) Rules, 2017
25. A valuer or his/its relative shall not accept gifts or hospitality which undermines or affects his independence as a valuer.
Explanation. - For the purposes of this code the term `relative' shall have the same meaning as defined in clause (77) of Section 2 of the Companies Act, 2013 (18 of 2013).
