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  • Income Tax clearance: M &A or secondary transactions

    Income Tax clearance: M &A or secondary transactions

    Obtaining a no objection certificate or prior permission under section 281 of Income Tax Act, 1961 (Section 281 Certificate) is a mandatory ‘conditions precedent’ in a merger, acquisition or a secondary transaction. A general disdain is the time it takes

    Sharda Balaji
    By Sharda Balaji about 4 years ago
  • M & A: Different structures and a comparative

    M & A: Different structures and a comparative

    Acquisition of an entity can be undertaken in a number of ways such as an asset transfer, stock purchase, share swap, etc. It is critical to have certainty on the mode or structure of acquisition from the initial stage itself

    Sharda Balaji
    By Sharda Balaji about 5 years ago
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