Restructuring, Mergers & Business Transfers
Changing the shape of a business without losing value to tax or delay. Mergers and demergers through NCLT or the fast-track route, slump sale versus asset or share sale, and converting a firm or LLP into a company before a fundraise or IPO - what each route involves and where the tax and stamp-duty traps sit.
See the Restructuring & M&A serviceMerger Routes in India: NCLT Scheme vs Fast-Track
How the NCLT scheme route under sections 230 to 232 compares with the fast-track merger under section 233, who qualifies, and the approvals each needs.
Read articleSlump Sale vs Asset Sale vs Share Sale in India
How slump sale, itemised asset sale and share sale differ in tax treatment, stamp duty and approvals, and what buyers and sellers each tend to prefer.
Read articleConverting a Partnership Firm or LLP Before a Fundraise or IPO
The legal route for converting a partnership firm or LLP into a private limited company, the tax-neutral conditions, and timing it before a fundraise or IPO.
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