Blog · June 24, 2026

Real Estate Valuation for Banks, NCLT and M&A: What CFOs Need to Know

By Harihar S, Chartered Engineer & IBBI Registered Valuer

In brief: Real estate valuation for banks, NCLT proceedings and M&A due diligence requires an IBBI Registered Valuer for the Land & Building asset class. Axium Valuation Services LLP holds this entity-level registration (IBBI/RV-E/04/2021/144) and has completed assignments across factory land, commercial complexes, warehouses and residential portfolios for banks, corporates and insolvency professionals.
Real estate valuation for banks NCLT and M&A India
Context

When Does a Company Need a Real Estate Valuation?

Real estate remains the most significant asset class on the balance sheets of Indian companies. Whether you are a CFO preparing for a merger, a bank assessing collateral, or an insolvency professional managing an NCLT resolution, the quality and credibility of your real estate valuation report determines outcomes.

Standards

What Standards Apply to Real Estate Valuation in India?

IBBI Registered Valuer regulations for the Land & Building asset class, plus ICAI and IVS valuation standards, and Ind AS 113 / IFRS 13 for fair value measurement in financial reporting contexts.

Choosing a valuer

What Should a CFO Look for in a Real Estate Valuer?

IBBI registration for the correct asset class, a track record of reports accepted by the specific bank, NCLT bench or auditor involved, and a methodology that withstands scrutiny under cross-examination. Real estate valuation frequently pairs with plant and machinery valuation for combined engagements, and feeds directly into NCLT resolution and liquidation valuation and the fixed-asset component of M&A due diligence.

Why Axium

Why Axium Valuation

Axium Valuation Services LLP is an IBBI registered valuer with 15+ years of experience in real estate valuation across Tamil Nadu and pan-India.

FAQ

Frequently asked questions

When does a company need a real estate valuation for a bank or NCLT proceeding?

Common triggers include secured lending and collateral assessment, NCLT insolvency and resolution proceedings, mergers and acquisitions due diligence, and Ind AS financial reporting.

What standards apply to real estate valuation in India?

IBBI Registered Valuer regulations for the Land & Building asset class, ICAI and IVS valuation standards, and Ind AS 113 / IFRS 13 for fair value measurement in financial reporting contexts.

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