✔️ Key Objectives of M&A
✔️ M&A Landscape
• Tax and Regulatory Aspect
• M&A Tax Landscape – Income Tax Act
✔️ Merger Tax Landscape
• Types of Merger
• Merger – Definition
• Tax Neutrality in case of Amalgamation
• Carry Forward of Losses and Unabsorbed Depreciation
• Amalgamation Expenses and Bad Debts
✔️ Demerger Tax Landscape
• Demerger – Definition
• Meaning of "Undertaking"
• Meaning of "Liability"
• Tax Neutrality in case of Demerger
• Carry Forward of Losses and Unabsorbed Depreciation – Sec 72 A(4)
• Apportionment of Depreciation
• Demerger Expenses and Bad Debts
✔️ Few Other Restructuring
• Succession of Sole Proprietorship by Company
✔️ Q&A Session
