what comes after 'any' should be in singular form right ? foe instance : It can be (any value/ any values).

Nope. It can be either singular or plural:
- I don't have any friends in Chicago. → ✔
- You can bring any friend with you to the party. → ✔
- Any value higher than zero will result in an error. → ✔
- You can input any values you want into the box. → ✔
- They don't really care: any answer will do. → ✔ (They only expect one answer.)
- They don't really care: any answers will do. → ✔ (They expect more than one answer.)
Unfortunately, there is no standard rule that specifies when to use singular or plural nouns after "any." There are too many exceptions and it gets very complicated.

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