Valuation for Tax & Duty Computation: Income Tax, Capital Gains, Stamp Duty, Customs & GST
Axium Valuation Services LLP provides IBBI Registered valuation (IBBI/RV-E/04/2021/144) of land, buildings, plant and machinery for income tax, capital gains, stamp duty, customs duty and GST purposes across India. Reports are accepted by tax authorities, courts and government agencies. Axium does not provide share, business or securities valuation.
As of 2026, Axium Valuation Services LLP is registered under IBBI/RV-E/04/2021/144 for the Land & Building and Plant & Machinery asset classes.
Why valuation matters for tax & duty computation
- Capital gains valuation (Section 50C), see real estate valuation for capital gains
- Gift and inadequate-consideration valuation (Section 56(2)(x))
- Depreciation accounting (Section 32)
- Stamp duty and registration valuation
- Customs and excise duty valuation
- GST input tax credit valuation
- NPA and asset-backed lending valuation (Section 13(2)/13(4))
- Transfer pricing and arm's-length asset valuation, see regulatory and transfer pricing valuation
Who needs this valuation
Corporates
Capital gains, depreciation and transfer pricing valuations.
Banks
NPA and asset-backed lending valuation under Section 13(2)/13(4).
Legal & tax professionals
Defensible valuations supporting tax filings and disputes.
Real estate developers
Stamp duty and capital gains valuation for property transactions.
Customs authorities
Valuation for customs and excise duty purposes.
Why choose Axium Valuation Services LLP
- IBBI Registered Valuers for Land & Building and Plant & Machinery
- Reports accepted by tax authorities across India
- Defensible methodology for capital gains and stamp duty disputes
- Does not provide share, business or securities valuation
Rule 11UA share valuations: where Axium's role begins and ends
Rule 11UA of the Income Tax Rules governs how the fair market value of unquoted equity shares is determined, most often for angel tax and share issuance or transfer compliance under Section 56(2)(viib). The full 11UA computation, including the Net Asset Value or discounted cash flow valuation of the shares themselves, falls under the Securities or Financial Assets asset class. Axium's IBBI registration covers Land & Building and Plant & Machinery only, so Axium does not prepare Rule 11UA share valuations and does not opine on the value of equity shares.
Axium's role is narrower and specific. The Net Asset Value method under Rule 11UA requires a company's immovable property to be substituted into the calculation at its stamp duty value or fair market value, rather than its book value. Axium, as an IBBI Registered Valuer for Land & Building, can provide that immovable property fair market value as one input into the computation. The client's Chartered Accountant or SEBI registered merchant banker then uses this input to complete the overall Rule 11UA valuation and filing.
Related services
Frequently asked questions
Does Axium provide share or business valuation for tax purposes?
No. Axium values land, buildings, plant and machinery for income tax, capital gains, stamp duty and customs purposes. Axium's IBBI registrations cover the Land & Building and Plant & Machinery asset classes only, not the Securities or Financial Assets class required for share or business valuation. For those needs, Axium can coordinate with partner firms as part of a client engagement.
What valuation is required under Section 50C for capital gains?
Section 50C of the Income Tax Act requires that capital gains on the sale of land or building be computed using the higher of the actual sale consideration or the stamp duty value. Where the taxpayer disputes the stamp duty value, a registered valuer's fair market value report can be used to support the computation.
Does Axium provide valuations under Rule 11UA of the Income Tax Rules?
No, not the full computation. Rule 11UA valuations of unquoted equity shares, used for angel tax and share issuance compliance under Section 56(2)(viib), fall under the Securities or Financial Assets asset class, which is outside Axium's IBBI registration (Land & Building and Plant & Machinery only). Where the Rule 11UA Net Asset Value method requires a company's immovable property to be substituted at its stamp duty value or fair market value, Axium can provide that specific property valuation as an input. The overall Rule 11UA computation and filing is typically prepared by the client's Chartered Accountant or a SEBI registered merchant banker.
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