https://www.taxtmi.com/article/detailed?id=14415 Corporate restructuring includes amalgamation/merger, demerger, share purchase, slump sale, and asset sale, each with distinct governance, approval and tax consequences: amalgamation and demerger fall under Sections 230-232 of the Companies Act and require NCLT approval; share purchase changes control without altering the legal entity but is subject to SEBI, FEMA and Competition Act oversight; slump sale is governed by Section 2(42C) of the Income Tax Act and treats the transfer as capital gains on a going-concern lump-sum basis; asset sale transfers individual assets under contract law with separate valuation and taxation. en-us Fri, 16 May 2025 08:41:01 +0530 Fri, 16 May 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14415 Corporate restructuring includes amalgamation/merger, demerger, share purchase, slump sale, and asset sale, each with distinct governance, approval and tax consequences: amalgamation and demerger fall under Sections 230-232 of the Companies Act and require NCLT approval; share purchase changes control without altering the legal entity but is subject to SEBI, FEMA and Competition Act oversight; slump sale is governed by Section 2(42C) of the Income Tax Act and treats the transfer as capital gains on a going-concern lump-sum basis; asset sale transfers individual assets under contract law with separate valuation and taxation. Articles Corporate Laws / IBC / SEBI Fri, 16 May 2025 08:41:01 +0530 https://www.taxtmi.com/article/detailed?id=14415