Taxes On Mergers & Acquisitions

admin on November 19th, 2011

Implications of Corporate Restructuring on Taxes for a Company in India – MERGER Specific provisions have been made in the Income Tax Act 1961 (the Act) in relation to corporate merger/ amalgamations. Corporate restructuring is tax neutral subject to the fulfilment of certain conditions. DEMERGER Under the Act, ‘demerger’ means any transfer by a demerged […]

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