https://www.taxtmi.com/article/detailed?id=14952 Tax structuring of M&A in India requires choosing among share purchase, slump sale, NCLT approved merger, share swap and asset purchase based on distinct tax rules and regulatory consequences. NCLT sanctioned amalgamations provide statutory mechanisms for capital gains exemptions and preservation of tax attributes such as carry forward of losses, enabling tax neutral transfers of licences and assets. By contrast, slump sales attract special net worth capital gains treatment and possible higher tax burdens, while asset purchases and share acquisitions have asset wise or share wise capital gains and differing indirect tax and regulatory implications. en-us Wed, 13 Aug 2025 08:31:03 +0530 Wed, 13 Aug 2025 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14952 Tax structuring of M&A in India requires choosing among share purchase, slump sale, NCLT approved merger, share swap and asset purchase based on distinct tax rules and regulatory consequences. NCLT sanctioned amalgamations provide statutory mechanisms for capital gains exemptions and preservation of tax attributes such as carry forward of losses, enabling tax neutral transfers of licences and assets. By contrast, slump sales attract special net worth capital gains treatment and possible higher tax burdens, while asset purchases and share acquisitions have asset wise or share wise capital gains and differing indirect tax and regulatory implications. Articles Corporate Laws / IBC / SEBI Wed, 13 Aug 2025 08:31:03 +0530 https://www.taxtmi.com/article/detailed?id=14952