Q1. Under the Corporate Laws (Amendment) Bill, 2026, which one of the following bodies is designated as the 'Valuation Authority' responsible for registering and recognising valuers and recommending valuation standards?
- A. Insolvency and Bankruptcy Board of India (IBBI)
- B. National Financial Reporting Authority (NFRA)
- C. Securities and Exchange Board of India (SEBI)
- D. Institute of Chartered Accountants of India (ICAI)