This is in continuation to earlier discussion paper on strengthening valuation process issued by IBBI. The guidelines propose a uniform format for valuation reports and prescribe comprehensive documentation requirements for Registered Valuers. Part I outlines general requirements, including mandatory documentation, minimum contents of valuation reports, and key parameters for valuing receivables. Part II provides asset-specific formats for Land & Building, Plant & Machinery, and Securities or Financial Assets, detailing the purpose, scope, valuation methods, assumptions, inspections, sustainability factors, and final conclusions. The Feedback/ comments from stakeholders are invited.