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Share Valuation (Rule 11UA) Support

Raise funds smartly — or pay tax unnecessarily. Your valuation decides.

DCF / NAV

Valuation Methods

100% Compliant

Rule 11UA Ready

Investor Ready

Funding Support

What is Share Valuation (Rule 11UA) Support?

Share valuation under Rule 11UA of the Income Tax Rules is mandatory for determining the fair market value (FMV) of unquoted equity shares for tax purposes.

It is particularly relevant in cases of share issuance at premium, angel funding, ESOPs, and transfer of shares. Incorrect valuation may result in tax liabilities under Section 56(2)(viib), commonly known as Angel Tax.

Our valuation support ensures accurate computation using recognized methods such as DCF and NAV, backed by strong assumptions, documentation, and compliance — helping you raise funds confidently while avoiding tax risks.

How It Works

Our step-by-step process ensures a smooth, transparent experience from start to finish.

01

Requirement Understanding

Identify purpose: funding, ESOP, or compliance.

02

Data Collection

Gather financials, projections, and business details.

03

Method Selection

Apply DCF or NAV as per Rule 11UA.

04

Valuation Working

Prepare detailed valuation model & assumptions.

05

Report Preparation

Generate investor-ready and compliant valuation report.

06

Review & Support

Assist in queries from investors, auditors, or authorities.

Documents Required

  • Certificate of Incorporation
  • PAN & Company Details
  • Shareholding Pattern / Cap Table
  • Financial Statements (past years)
  • Projected Financials (DCF cases)
  • Business Plan / Pitch Deck
  • Details of proposed share issue / ESOP

Timeline & Turnaround

Data Review2–3 Days
Valuation Working (DCF/NAV)3–7 Days
Final Report Delivery2–3 Days
Expert Advisor

Ready to Get Started?

Book a free consultation — our expert will call you within 24 hours.

Frequently Asked Questions

What is Rule 11UA valuation?
It is a method prescribed under Income Tax Rules to determine fair market value of unquoted shares.
When is share valuation required?
During share issuance, fundraising, ESOP allocation, and certain transfers.
What is DCF valuation?
Discounted Cash Flow method values a company based on projected future cash flows.
What is NAV method?
Net Asset Value method values a company based on its assets and liabilities.
What is Angel Tax under Section 56(2)(viib)?
It is a tax levied when shares are issued at a price higher than fair market value.
Who can issue valuation report?
A registered valuer or qualified professional as per applicable regulations.