IBBI Amends Liquidation Regulations 2026 | Revises Valuation & Reporting Norms

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  • Last Updated on 1 March, 2026

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IBBI Liquidation Regulations 2026

Notification F. No. IBBI/2025-26/GN/REG136, Dated: 25.02.

The Insolvency and Bankruptcy Board of India (IBBI) has notified the IBBI (Liquidation Process) (Second Amendment) Regulations, 2026, introducing changes relating to valuation standards and documentation requirements in the liquidation process.

1. Replacement of Reference to Companies (Registered Valuers and Valuation) Rules, 2017

The amendment substitutes the earlier reference to the Companies (Registered Valuers and Valuation) Rules, 2017 with valuation standards notified by the IBBI through circulars.

This change enables the Board to prescribe and update valuation standards through circulars from time to time, allowing greater flexibility and alignment with evolving regulatory and market requirements.

2. Mandatory Format for Valuation Reports and Documentation

A new sub-regulation (8) has been inserted mandating that:

  • The registered valuer must prepare the valuation report in accordance with the format specified by the Board.
  • The valuer must also maintain supporting documentation as per the prescribed format notified by the IBBI.

This requirement is intended to standardise valuation reporting and documentation across liquidation proceedings.

3. Objective of the Amendment

The amendments aim to:

  • Ensure uniformity and consistency in valuation practices during liquidation
  • Strengthen transparency and reliability of valuation reports
  • Provide flexibility to update valuation standards through regulatory circulars
  • Enhance regulatory oversight and documentation standards

Overall, the revised regulations seek to improve the integrity and effectiveness of the liquidation process under the Insolvency and Bankruptcy Code.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied