Demerger
Splitting a business into a separate company tax-neutrally
- 1DesignUndertaking and scheme defined.
- 2ApproveNCLT process completed.
- 3SeparateAssets, staff and registrations moved.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Demerger
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A demerger transfers an undertaking from one company to another under an NCLT-approved scheme, with the resulting company issuing shares to the demerged company's shareholders. If the Section 2(19AA) conditions are met — all assets and liabilities of the undertaking move at book value, shareholders holding at least 75% become shareholders of the resulting company, and the undertaking continues as a going concern — there is no capital gains tax for the company or shareholders.
Demergers are used to separate businesses for different investors, prepare a unit for sale, or divide a family business among branches.
We design the scheme for tax neutrality, compute cost apportionment for shareholders, and handle approvals with counsel.
| Approval | NCLT scheme under Sections 230–232 |
|---|---|
| Tax-neutral conditions | Section 2(19AA) |
| Shareholders | Receive shares of the resulting company |
| Cost split | Cost of original shares apportioned |
Work that the law requires a advocate to sign or represent is delivered through Indus Tax's partner professionals; our team prepares the records, coordinates the filing and stays your single point of contact.
Who this is for
Common scenarios where this service is a good fit.
- Groups separating businesses
- Families dividing a business
- Companies preparing a unit for investment
What you get
Clear deliverables so you know exactly what's included.
- Scheme design
- Tax-neutrality review
- Approvals
- Shareholder cost computation
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Undertaking and scheme defined.
NCLT process completed.
Assets, staff and registrations moved.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Work that legally needs a advocate is signed by a partner professional; we coordinate it end to end.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
