Currently, fast-track demergers are not covered under exempt transactions under tax rules, leading to a tax incidence in the ...

New Delhi: The government has notified rules expanding the scope of fast track mergers under the Companies Act, 2013, bringing in more categories of companies within the simplified route for ...

Fast-track demergers, aimed at simplifying corporate restructuring, are facing significant tax obstacles under current Indian law.

India has taken a significant step towards simplifying its corporate consolidation framework with the codification of fast-track mergers under the Companies Act, 2013. Governed by Section 233 and read ...