Tag: M&A
Draft Income Tax Rules 2026 lay down detailed capital gains rules covering period of holding, fair market value of assets, and income attribution to Indian assets. Explained with rule …
Clause 70 of Finance Bill 2026 inserts section 354A to exempt certain mergers of registered NPOs from accreted income tax, subject to same objects and prescribed conditions.
Discover RBI’s 2025 Directions on voluntary amalgamation of commercial banks: process, key approvals, shareholder rights, impact on India’s banking sector.
Explore proposed amendments to S. 233 of the CA 2013, expanding fast-track mergers for holding companies, unlisted and fellow subsidiary companies.