IBC Valuation Just Got Stricter: What CAs Must Know About the April 2026 IVS Mandate
Last month, I was reviewing a valuation report submitted in an NCLT matter – a mid-sized manufacturing company going through CIRP. The report was technically compliant as of December 2025. But as of April 1, 2026, it would have been sent back. No explicit basis of value stated. No documented methodology rationale. Assumptions…

