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  • 1. DefinitionDefinition • Wealth Tax Act 1957:Wealth Tax Act 1957: ‘‘Registered Valuer’ means a personRegistered Valuer’ means a person registered as a Valuer under sub-sectionregistered as a Valuer under sub-section (2) of section 34AB.(2) of section 34AB. • Companies Act 2013:Companies Act 2013: ‘‘Registered Valuer’ means a personRegistered Valuer’ means a person registered as a Valuer under Chapter XVIIregistered as a Valuer under Chapter XVII of the Act.of the Act.
  • 2. Scope for Registered ValuerScope for Registered Valuer as per Wealth Tax Act 1957as per Wealth Tax Act 1957
  • 3. Properties Covered under the ActProperties Covered under the Act • Immovable propertyImmovable property • Agricultural landsAgricultural lands • Coffee plantation, Tea plantation, Rubber plantationCoffee plantation, Tea plantation, Rubber plantation or, as the case may be and Cardamom plantationor, as the case may be and Cardamom plantation • ForestForest • Mines and QuarriesMines and Quarries • Stocks, Shares, Debentures, Securities, Shares inStocks, Shares, Debentures, Securities, Shares in Partnership firms and of Business assets, includingPartnership firms and of Business assets, including GoodwillGoodwill • Machinery and PlantMachinery and Plant • Jewellery or OrnamentsJewellery or Ornaments • Works of ArtWorks of Art • Life interest, Reversions and Interest in expectancyLife interest, Reversions and Interest in expectancy
  • 4. Qualification of a Registered ValuerQualification of a Registered Valuer • A graduate in Civil Engineering, Architecture or TownA graduate in Civil Engineering, Architecture or Town Planning of a recognised universityPlanning of a recognised university • A post-graduate in valuation of Real Estate from a recognisedA post-graduate in valuation of Real Estate from a recognised universityuniversity • Possess a qualification recognised by the CentralPossess a qualification recognised by the Central GovernmentGovernment • A graduate in Agricultural Science of a recognised universityA graduate in Agricultural Science of a recognised university • Acted as manager of a Coffee, Tea, Rubber or, as the caseActed as manager of a Coffee, Tea, Rubber or, as the case may be, Cardamom Plantationmay be, Cardamom Plantation • Specialised knowledge in ForestrySpecialised knowledge in Forestry • Graduate in Mining of a recognised universityGraduate in Mining of a recognised university • A member of The ICAI or The ICWAI (Now ICAI) orA member of The ICAI or The ICWAI (Now ICAI) or The ICSIThe ICSI • A graduate in Mechanical or Electrical Engineering of aA graduate in Mechanical or Electrical Engineering of a recognised universityrecognised university • A sole proprietor or partner in a partnership firm carrying onA sole proprietor or partner in a partnership firm carrying on Jewellery business which has on an average an annualJewellery business which has on an average an annual turnover of not less than rupees 15 lakhsturnover of not less than rupees 15 lakhs
  • 5. Qualification of a Registered ValuerQualification of a Registered Valuer Continue…..Continue….. • Have Specialised by virtue of his academic andHave Specialised by virtue of his academic and professional pursuits in the particular line of artprofessional pursuits in the particular line of art • A graduate of a Recognised UniversityA graduate of a Recognised University Note:Note: Persons mentioned above are eligible to value eitherPersons mentioned above are eligible to value either individual property or few of the properties mentionedindividual property or few of the properties mentioned earlier subject to fulfillment of the various requirementearlier subject to fulfillment of the various requirement as required by the Government.as required by the Government. Recognised UniversitiesRecognised Universities means the Universities ofmeans the Universities of India, Rangoon, English and Welsh, Scottish, Irish,India, Rangoon, English and Welsh, Scottish, Irish, Pakistan and BangladeshPakistan and Bangladesh
  • 6. Disqualification of Registered ValuerDisqualification of Registered Valuer Notwithstanding anything contained in sub-rules (1) toNotwithstanding anything contained in sub-rules (1) to (12), no person shall qualify for registration as a valuer if(12), no person shall qualify for registration as a valuer if •Has been dismissed or removed from GovernmentHas been dismissed or removed from Government serviceservice •Has been convicted of an offence connected with anyHas been convicted of an offence connected with any proceeding under the Income-tax Act, 1961 (43 of 1961),proceeding under the Income-tax Act, 1961 (43 of 1961), or the Wealth-tax Act, 1957 (27 of 1957), or the Gift-taxor the Wealth-tax Act, 1957 (27 of 1957), or the Gift-tax Act, 1958 (18 of 1958)Act, 1958 (18 of 1958) •Penalty has been imposed on him under above actPenalty has been imposed on him under above act •Is an un-discharged insolventIs an un-discharged insolvent •Has been convicted of any offence and sentenced to aHas been convicted of any offence and sentenced to a term of imprisonmentterm of imprisonment •Has been found guilty of misconduct in his professionalHas been found guilty of misconduct in his professional capacitycapacity
  • 7. Scope for Registered ValuerScope for Registered Valuer as per Companies Act 2013as per Companies Act 2013
  • 8. Why there is need for RegisteredWhy there is need for Registered ValuerValuer Globally there are Valuation bodies regulating the Discipline ofGlobally there are Valuation bodies regulating the Discipline of Valuation like Valuation Standards of American Institute of CPAsValuation like Valuation Standards of American Institute of CPAs (AICPA), American Society of Appraisers (ASA), Institute of Business(AICPA), American Society of Appraisers (ASA), Institute of Business Appraisers (IBA), National Association of Certified Valuation AnalystsAppraisers (IBA), National Association of Certified Valuation Analysts (NACVA) and The Canadian Institute of Chartered Business Valuers(NACVA) and The Canadian Institute of Chartered Business Valuers (CICBV). (CICBV).  For long, valuation was debated in India as to whether it was an art orFor long, valuation was debated in India as to whether it was an art or a science. Substantial number of litigation in mergers & acquisitions isa science. Substantial number of litigation in mergers & acquisitions is about valuation, due to the element of subjectivity that gets exercised.about valuation, due to the element of subjectivity that gets exercised. There are no standards for valuation of business in India, andThere are no standards for valuation of business in India, and specifically for unlisted and private companies. Generally acceptedspecifically for unlisted and private companies. Generally accepted global valuation practices are not followed either and judicial guidanceglobal valuation practices are not followed either and judicial guidance on the subject is limited too.on the subject is limited too. Though there is some consensus among professional valuers aboutThough there is some consensus among professional valuers about generally accepted approaches, methods, and procedures, there aregenerally accepted approaches, methods, and procedures, there are numerous conceptual controversies that remain even among the bestnumerous conceptual controversies that remain even among the best practitioners. Therefore, a need was felt for education, training,practitioners. Therefore, a need was felt for education, training, regulation and standardization of the prevalent practices. Theregulation and standardization of the prevalent practices. The introduction of the concept of Registered Valuer in the Companies Bill,introduction of the concept of Registered Valuer in the Companies Bill, 2012, will lead to the setting of Indian Valuation Standards that will2012, will lead to the setting of Indian Valuation Standards that will
  • 9. How the Concept of RegisteredHow the Concept of Registered Valuer IntroducedValuer Introduced • After the JJ Irani report highlighted the need toAfter the JJ Irani report highlighted the need to regulate the profession of valuers as goodregulate the profession of valuers as good corporate governance practice in 2005, a conceptcorporate governance practice in 2005, a concept paper for creating a Council of Valuationpaper for creating a Council of Valuation Professionals of India Bill was prepared andProfessionals of India Bill was prepared and circulated for public comments in 2007. It was feltcirculated for public comments in 2007. It was felt that valuers should be regulated through athat valuers should be regulated through a separate Act of Parliament. According to the draftseparate Act of Parliament. According to the draft Bill, “certified valuation professional" is a personBill, “certified valuation professional" is a person who has been given a certificate of practice by awho has been given a certificate of practice by a body recognized by the Council. ICAI,body recognized by the Council. ICAI, ICSIICSI andand ICWAI were the recognized institutes in this draftICWAI were the recognized institutes in this draft Bill.Bill.
  • 10. Types of Registered ValuerTypes of Registered Valuer • Financial Valuer:Financial Valuer: For Valuation of Stock, Share, DebentureFor Valuation of Stock, Share, Debenture and Goodwilland Goodwill • Technical Valuer:Technical Valuer: For Valuation of PropertyFor Valuation of Property
  • 11. Qualification of Registered ValuerQualification of Registered Valuer • ((a)a) A Chartered Accountant,A Chartered Accountant, Company SecretaryCompany Secretary or Costor Cost Accountant who is in whole-time practiceAccountant who is in whole-time practice oror Retired member of Indian Corporate Law ServiceRetired member of Indian Corporate Law Service oror Any person holding equivalent Indian or foreign qualification as theAny person holding equivalent Indian or foreign qualification as the Ministry of Corporate Affairs may recognise by an order; ProvidedMinistry of Corporate Affairs may recognise by an order; Provided that such foreign qualification acquired by Indian citizen;that such foreign qualification acquired by Indian citizen; • ((b)b) A Merchant Banker registered with the Securities andA Merchant Banker registered with the Securities and Exchange Board of India and who has in his employment person(s)Exchange Board of India and who has in his employment person(s) having qualifications prescribed under (a) above to carry outhaving qualifications prescribed under (a) above to carry out valuation by such qualified persons;valuation by such qualified persons; • ((c)c) Member of the Institute of Engineers and who is in whole-timeMember of the Institute of Engineers and who is in whole-time practice;practice; • ((d)d) Member of the Institute of Architects and who is in whole-timeMember of the Institute of Architects and who is in whole-time practice;practice; • (e)(e) A person or entity possessing necessary competence andA person or entity possessing necessary competence and
  • 12. Qualification of Registered ValuerQualification of Registered Valuer Continue…..Continue….. Notes:Notes: • In the case of merchant banker the valuation report shallIn the case of merchant banker the valuation report shall be signed by the qualified person.be signed by the qualified person. • Persons referred to in (a) and (b) shall be in respect ofPersons referred to in (a) and (b) shall be in respect of requirement for a “financial valuation”requirement for a “financial valuation” andand Persons referred to in (c) and (d) shall be in respect ofPersons referred to in (c) and (d) shall be in respect of requirement for a “technical valuation”requirement for a “technical valuation” andand a person or a firm or Limited Liability Partnership ora person or a firm or Limited Liability Partnership or merchant banker possessing both the qualifications maymerchant banker possessing both the qualifications may act in dual capacity.act in dual capacity.
  • 13. Qualification of Registered ValuerQualification of Registered Valuer Continue…..Continue….. Notes: Continue…….Notes: Continue……. • A person shall be deemed “A person shall be deemed “to be in whole-time practiceto be in whole-time practice ”” whenwhen Individually or in Partnership or in limited liability Partnership or inIndividually or in Partnership or in limited liability Partnership or in Merchant banker with other persons in practice who are members ofMerchant banker with other persons in practice who are members of other professional bodies, he, in consideration of remunerationother professional bodies, he, in consideration of remuneration received or to be received:received or to be received: (i) engages himself in the practice of valuation;(i) engages himself in the practice of valuation; oror (ii) offers to perform or performs services involving valuation of any(ii) offers to perform or performs services involving valuation of any assetsassets with the object of arriving at financial value of the asset beingwith the object of arriving at financial value of the asset being valued;valued; oror (iii) renders professional services or assistance in or about matters(iii) renders professional services or assistance in or about matters of principle or detail relating to valuation.of principle or detail relating to valuation.
  • 14. How to Apply/Process forHow to Apply/Process for RegistrationRegistration • Application by individual and Firms:Application by individual and Firms: Form No.Form No. 17.117.1 • Application by Others:Application by Others: Form No.Form No. 17.217.2 • Fees:Fees: Annexure BAnnexure B
  • 15. Approaches for ValuationApproaches for Valuation • (a) Asset approach;(a) Asset approach; • (b) Income approach;(b) Income approach; • (c) Market approach.(c) Market approach.
  • 16. MethodsMethods of Valuationof Valuation • Net asset value methodNet asset value method • Market Price methodMarket Price method • Yield method / Profit Earning Capacity ValueYield method / Profit Earning Capacity Value • Discounted Cash Flow MethodDiscounted Cash Flow Method • Comparable Companies Multiples Methodology (CCM)Comparable Companies Multiples Methodology (CCM) • Comparable Transaction Multiples Method (CTM)Comparable Transaction Multiples Method (CTM) • Price of Recent Investment method (PORI)Price of Recent Investment method (PORI) • Sum of the parts valuation (SOTP)Sum of the parts valuation (SOTP) • Liquidation valueLiquidation value • Weighted Average MethodWeighted Average Method • Any other method accepted or notified by the RBI, SEBIAny other method accepted or notified by the RBI, SEBI oror Any other Method that the valuer may deem fit to adopt in theAny other Method that the valuer may deem fit to adopt in the given circumstances of the case, provided that adequategiven circumstances of the case, provided that adequate justification for use of such method(s) must be included in thejustification for use of such method(s) must be included in the report.report.
  • 17. Points to be kept in Mind beforePoints to be kept in Mind before ValuationValuation • (a) Nature of the business and the History of the Enterprise from its(a) Nature of the business and the History of the Enterprise from its inception;inception; • (b) Economic outlook in general and outlook of the specific industry(b) Economic outlook in general and outlook of the specific industry in particular;in particular; • (c) Book value of the stock and the financial condition of the(c) Book value of the stock and the financial condition of the business;business; • (d) Earning capacity of the company;(d) Earning capacity of the company; • (e) Dividend –paying capacity of the company;(e) Dividend –paying capacity of the company; • (f) Goodwill or other intangible value;(f) Goodwill or other intangible value; • (g) Sales of the stock and the size of the block of stock to be valued;(g) Sales of the stock and the size of the block of stock to be valued; • (h) Market prices of stock of corporations engaged in the same or a(h) Market prices of stock of corporations engaged in the same or a similar line of business;similar line of business; • (i) Contingent liabilities or substantial legal issues, within India or(i) Contingent liabilities or substantial legal issues, within India or abroad, impacting the business;abroad, impacting the business; • (j) Nature of instrument proposed to be issued, and nature of(j) Nature of instrument proposed to be issued, and nature of transaction contemplated by the parties.transaction contemplated by the parties.
  • 18. Content of the ReportContent of the Report • The report of valuation by a registeredThe report of valuation by a registered valuer shall be as near to and shallvaluer shall be as near to and shall contain such information as set out incontain such information as set out in Form No. 17.3Form No. 17.3
  • 19. Appointment, Duties and Penalties ofAppointment, Duties and Penalties of registered valuerregistered valuer • Appointment of registered valuer [Section 247(1)]:Appointment of registered valuer [Section 247(1)]: The registered valuer needs to be appointed by theThe registered valuer needs to be appointed by the audit committee or in its absence, by the Board ofaudit committee or in its absence, by the Board of Directors.Directors.    • Duties of Registered Valuer [Section 247(2)]:Duties of Registered Valuer [Section 247(2)]: • (a) make an impartial, true and fair valuation of any assets(a) make an impartial, true and fair valuation of any assets which may be required to be valued;which may be required to be valued; • (b) exercise due diligence while performing the functions as(b) exercise due diligence while performing the functions as valuer;valuer; • (c) make the valuation in accordance with such rules as may(c) make the valuation in accordance with such rules as may be prescribed; andbe prescribed; and • (d) not undertake valuation of any assets in which he has a(d) not undertake valuation of any assets in which he has a direct or indirect interest or becomes so interested at any timedirect or indirect interest or becomes so interested at any time during or after the valuation of assets.during or after the valuation of assets.
  • 20. Appointment, Duties and Penalties ofAppointment, Duties and Penalties of registered valuerregistered valuer Continue…..Continue….. • Penal Provisions [Section 247(3) & (4)]:Penal Provisions [Section 247(3) & (4)]: • If a valuer contravenes the provisions of this section or theIf a valuer contravenes the provisions of this section or the rules made there under, the valuer shall be punishable withrules made there under, the valuer shall be punishable with fine which shall not be less than Rs. 25,000/- but which mayfine which shall not be less than Rs. 25,000/- but which may extend to Rs. 1,00,000/-.extend to Rs. 1,00,000/-. • If the valuer has contravened such provisions with theIf the valuer has contravened such provisions with the intention to defraud the company or its members, he shall beintention to defraud the company or its members, he shall be punishable with imprisonment for a term which may extend topunishable with imprisonment for a term which may extend to 1 year and with fine which shall not be less than Rs.1 year and with fine which shall not be less than Rs. 1,00,000/- but which may extend to Rs. 5,00,000/-.1,00,000/- but which may extend to Rs. 5,00,000/-. • Where a valuer has been convicted as above, he shall beWhere a valuer has been convicted as above, he shall be liable toliable to – refund the remuneration received by him to the company; andrefund the remuneration received by him to the company; and – pay for damages to the company or to any other person for losspay for damages to the company or to any other person for loss arising out of incorrect or misleading statements of particularsarising out of incorrect or misleading statements of particulars made in his report.made in his report.
  • 21. Removal, Appeal andRemoval, Appeal and restoration of names ofrestoration of names of valuers from registervaluers from register • Removal:Removal: The name of a registered valuer can be removed fromThe name of a registered valuer can be removed from the register by the Central Government if the government is satisfiedthe register by the Central Government if the government is satisfied ––    • That his name has been entered in the register by error or onThat his name has been entered in the register by error or on account of misrepresentation or suppression of a material factaccount of misrepresentation or suppression of a material fact    • That he has been convicted of any offence and sentenced to a termThat he has been convicted of any offence and sentenced to a term of imprisonment or has been guilty of misconduct in his professionalof imprisonment or has been guilty of misconduct in his professional capacity which, in the opinion of the Central Government or anycapacity which, in the opinion of the Central Government or any authority, institution or agency, renders his name unfit to be kept inauthority, institution or agency, renders his name unfit to be kept in the register.the register. • That his performance is such that his name should not remain onThat his performance is such that his name should not remain on the register of valuers, satisfied, after giving that person athe register of valuers, satisfied, after giving that person a reasonable opportunity of being heard and after such further inquiry,reasonable opportunity of being heard and after such further inquiry, if any, as it thinks fit to make.if any, as it thinks fit to make.
  • 22. Removal, Appeal andRemoval, Appeal and restoration of names ofrestoration of names of valuers from registervaluers from register Continue…..Continue…..• The Central Government or any authority, institution or agency mayThe Central Government or any authority, institution or agency may appoint one or more competent persons as enquiry officer(s) forappoint one or more competent persons as enquiry officer(s) for conducting an enquiry as referred above. The officer(s) conductingconducting an enquiry as referred above. The officer(s) conducting an enquiry shall have the same powers as are vested in a Civilan enquiry shall have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 while make anCourt under the Code of Civil Procedure, 1908 while make an enquiry and he may also call upon such experts from the field ofenquiry and he may also call upon such experts from the field of law, economics, business, finance, accountancy, international trade,law, economics, business, finance, accountancy, international trade, management, technology or such other discipline as he deemsmanagement, technology or such other discipline as he deems necessary to assist him in conducting the enquiry.necessary to assist him in conducting the enquiry. • Appeal:Appeal: A registered valuer aggrieved by an order passed forA registered valuer aggrieved by an order passed for removal of name may prefer an appeal in accordance with theremoval of name may prefer an appeal in accordance with the procedure laid down in the respective Acts, regulations or bye-lawsprocedure laid down in the respective Acts, regulations or bye-laws governing the respective professional. An appeal against the ordergoverning the respective professional. An appeal against the order of the Central Government shall be preferred to the Tribunal.of the Central Government shall be preferred to the Tribunal.    • RestorationRestoration :: The name can be restored on sufficient cause beingThe name can be restored on sufficient cause being shown to the satisfaction of the Central Government.shown to the satisfaction of the Central Government.
  • 23. Furnishing of Information in certainFurnishing of Information in certain casescases Where any person who is registered as aWhere any person who is registered as a valuer under section 247 or who has made anvaluer under section 247 or who has made an application for registration as a valuer underapplication for registration as a valuer under that section is, at any time thereafterthat section is, at any time thereafter •(a) sentenced to a term of imprisonment for(a) sentenced to a term of imprisonment for any offence;any offence; oror •(b) found guilty of misconduct in his(b) found guilty of misconduct in his professional capacity by any association orprofessional capacity by any association or institute or other body of which he is a memberinstitute or other body of which he is a member or with which he is registered;or with which he is registered;
  • 24. Furnishing of Information in certainFurnishing of Information in certain casescases Continue…Continue…shall immediately after such conviction or finding, intimate theshall immediately after such conviction or finding, intimate the particulars thereof to the CG, institution or agency with which heparticulars thereof to the CG, institution or agency with which he is registered as a valuer and cease to act as valuer unlessis registered as a valuer and cease to act as valuer unless permitted by the CG, institute or agency with which he ispermitted by the CG, institute or agency with which he is registered as a valuer unless the order imposingregistered as a valuer unless the order imposing penalty/sentence at rule 17.3 (a) and (b) has been stayed bypenalty/sentence at rule 17.3 (a) and (b) has been stayed by competent authority.competent authority. Provided that in case valuer found guilty of professionalProvided that in case valuer found guilty of professional misconduct or otherwise by the Institute which he is a member ormisconduct or otherwise by the Institute which he is a member or by NFRA or where the SEBI removed the registration of theby NFRA or where the SEBI removed the registration of the merchant banker, such valuer shall cease to be the valuermerchant banker, such valuer shall cease to be the valuer automatically and their name shall be removed from the registerautomatically and their name shall be removed from the register of valuer unless such order has been stayed by the Competentof valuer unless such order has been stayed by the Competent Authority.Authority. Provided further that any ongoing assignment of such valuer,Provided further that any ongoing assignment of such valuer, who has ceased to be a valuer, shall be assigned to other valuerwho has ceased to be a valuer, shall be assigned to other valuer from the panel maintained by CG or any authority or institution tofrom the panel maintained by CG or any authority or institution to
  • 25. Impact of Recognition of RegisteredImpact of Recognition of Registered Valuer as ProfessionalValuer as Professional • The concept of a registered valuer is likely to have a bigThe concept of a registered valuer is likely to have a big impact on Industry, professionals, shareholders andimpact on Industry, professionals, shareholders and government.government. • The increase in requirements for valuation will lead to aThe increase in requirements for valuation will lead to a substantial increase in professional opportunities for CA’s,substantial increase in professional opportunities for CA’s, CS’sCS’s and CWA’s.. and CWA’s..  • Fine for misleading and incorrect information andFine for misleading and incorrect information and imprisonment for intention to defraud a company or itsimprisonment for intention to defraud a company or its members will ensure that valuation reports disclose a true,members will ensure that valuation reports disclose a true, fair and complete view and that valuation procedures arefair and complete view and that valuation procedures are more objective. more objective.  • Stakeholder confidence would be boosted with theStakeholder confidence would be boosted with the increased transparency and fairness in the valuationincreased transparency and fairness in the valuation system. system. 
  • 26. Registered Valuer (Directory)Registered Valuer (Directory) For the purposes of sub-section (1) ofFor the purposes of sub-section (1) of section 247, the Central Government or anysection 247, the Central Government or any authority, institution or agency, as may beauthority, institution or agency, as may be notified by the Central Government, shallnotified by the Central Government, shall maintain a register to be called as themaintain a register to be called as the Register of Valuers in which there shall beRegister of Valuers in which there shall be registered the names, address and otherregistered the names, address and other details of the persons registered as valuersdetails of the persons registered as valuers in pursuance of section 247.in pursuance of section 247.
  • 27. ConclusionConclusion With the Introduction of Concept of RegisteredWith the Introduction of Concept of Registered Valuer, there is huge scope for we professionalsValuer, there is huge scope for we professionals who are having such a depth knowledge in thewho are having such a depth knowledge in the proven area and have much capabilities toproven area and have much capabilities to accomplishment the task in a better way.accomplishment the task in a better way. Since the concept is very new to us, we hope thatSince the concept is very new to us, we hope that our respected seniors must get themselves registerour respected seniors must get themselves register as Registered Valuer to lead and to pave the wayas Registered Valuer to lead and to pave the way and will be a guiding force for our future so that weand will be a guiding force for our future so that we can also get ourselves register in this professioncan also get ourselves register in this profession once we become eligible for the Registration.once we become eligible for the Registration.
  • 28. • StudEase TutorialsStudEase Tutorials • Coaching for CS in LudhianaCoaching for CS in Ludhiana • AIR 1 CS Foundation 2012AIR 1 CS Foundation 2012
  • 29. How we are Different ? • StudEase Tutorials was set up in response to the growing need for nurturing professionals. • Regular Guest Lectures by eminent Company Secretaries. • World class infrastructure. • Motivational Lectures. • Group Discussion sessions for Professional students. • Presentations. • Live Trade Exposure.
  • 30. Guest Lectures • Secretary, DBA • Official from Securities Exchange Board of India ( SEBI ) • Official from CRISIL ( Best rating agency in India ) • Company Secretaries with industry experience. • Addl. District Attorney, Patiala. • Advocate, Supreme Court of India.
  • 31. Visits To • District Bar Association • Consumer Courts • Sales Tax Commisionerate • Annual General Meeting Vardhman Textiles Limited.
  • 32. RESULTS..
  • 33. Results Speak LouderResults Speak Louder • All India Rank 1 CS Foundation 2012 • Best results. • Expert faculty for separate areas of coverage. • We have associated CA’s , Lawyers , CS. • Industry exposure.
  • 34. Hindustan Times Article dated 13th April,2014 StudEase – An institute with a difference. • StudEase is linked with the journey of an individual to find out the true meaning of Education. This track of quality education has been laid down by diverse skills and qualification of the founder member of institute Mr. Gagan Deep Singh ( B.Com, MBA, CS, LLB ). The success of the students is inspiring and so is the faith of students in StudEase Tutorials which has helped the institute to emerge as one of the preferred institute for CS coaching in the region. To provide the students with the knowledge and practical approach towards the subjects the institute has started live trading exposure sessions, visit to corporates and lectures by guest faculty with industry experience.
  • 35. Contact 7837-220-750Contact 7837-220-750