Ch 4 · M&A + AFM + Tax Integration

🗺️ Chart summary

M&A Tax Planning Tree
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   Choose Structure
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       +-- Merger (Sec 2(1B)) -- tax neutral
       +-- Demerger (Sec 2(19AA)) -- conditions
       +-- Slump Sale (Sec 50B) -- gain taxable
       +-- Share Sale -- shareholder taxed
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   Consider: Stamp duty, GST, Sec 72A loss carry-fwd