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[Cites 0, Cited by 0] [Section 23(3)] [Section 23] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 23(3)(a) in The Securities and Exchange Board Of India (Delisting of Equity Shares) Regulations, 2009

(a)`valuer' means a chartered accountant within the meaning of clause (b) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949), who has undergone peer review as specified by the Institute of Chartered Accountants of India constituted under that Act, or a merchant banker appointed to determine the value of the delisted equity shares;