Section 35(3) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
(3)The Registered Valuers appointed under sub-regulation (2) shall independently submit to the liquidator the estimates of realisable value of the assets or businesses, as the case may be, computed in accordance with the Companies (Registered Valuers and Valuation) Rules, 2017, after physical verification of the assets of the corporate debtor.
