The Indian Accounting Standards changed the basic premise of accounting in India. The paradigm shift from Historical Cost to Fair Valuation trained the spotlight on the field of Valuation. Since all Companies have to incorporate valuations in their books, there was an urgent need to regulate this field.  The MCA notified the “Companies (Registered Valuer’s and Valuation) Rules, 2017” providing registration of different category of valuers with eligibility requirements relating to qualifications and experience, and specified the mechanism to prescribe valuation standards and syllabus for conduct of valuation education courses, and also specified the requirements with regard to the contents of the valuation report.   In this article, Prateek Agarwal (Partner, Nangia & Co LLP) elaborates the requirements for registration as valuers, the qualifications and experience of valuers, and valuation examinations conducted by different organisations for Taxsutra. Registration of Valuers and Valuation provisions