Please find the following update under IBBI
The IBBI (Voluntary Liquidation Process) (Amendment) Regulations, 2026 come into force on the date of publication in the Official Gazette. These regulations amend Regulation 3 of the IBBI (Voluntary Liquidation Process) Regulations, 2017 to clarify that a registered valuer must prepare the valuation report and maintain documentation in the format notified by the Board through circular.
Link – https://ibbi.gov.in/uploads/legalframwork/6ced0daddfbd9087005140e70e539e2b.pdf