https://www.taxtmi.com/article/detailed?id=16384 Mergers and acquisitions in India are structured through amalgamation or merger, demerger or hive-off, share purchase, slump sale, and asset sale, each with distinct implications for continuity, liability transfer, valuation, tax treatment, and compliance burden. The Companies Act, 2013, together with insolvency, securities, competition, foreign exchange, and sector-specific laws, forms the main framework, while the National Company Law Tribunal approves schemes of amalgamation and demerger through a staged process of meetings, majority approval, regulatory scrutiny, and final sanction. en-us Mon, 11 May 2026 09:53:00 +0530 Mon, 11 May 2026 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16384 Mergers and acquisitions in India are structured through amalgamation or merger, demerger or hive-off, share purchase, slump sale, and asset sale, each with distinct implications for continuity, liability transfer, valuation, tax treatment, and compliance burden. The Companies Act, 2013, together with insolvency, securities, competition, foreign exchange, and sector-specific laws, forms the main framework, while the National Company Law Tribunal approves schemes of amalgamation and demerger through a staged process of meetings, majority approval, regulatory scrutiny, and final sanction. Articles Corporate Laws / IBC / SEBI Mon, 11 May 2026 09:53:00 +0530 https://www.taxtmi.com/article/detailed?id=16384