Merger & Amalgamation
NCLT and fast-track mergers with tax neutrality
- 1DesignScheme and route chosen.
- 2ApproveMeetings, filings and orders.
- 3IntegrateRegistrations and books merged.
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 Merger & Amalgamation
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Companies merge through a scheme of arrangement approved by the NCLT under Sections 230–232 of the Companies Act, or through the faster Section 233 route for small companies, startups, holding–wholly-owned subsidiary combinations and other notified classes, which needs only Regional Director approval. For tax, an amalgamation meeting Section 2(1B) conditions is not a transfer (Section 47(vi)), and losses can carry forward under Section 72A where conditions are met.
Group simplification — merging dormant or wholly-owned subsidiaries into the parent — is the most common use, and the fast-track route can complete in a few months.
We draft the scheme with counsel, handle valuation and share exchange ratio where needed, file with the MCA/NCLT, and plan tax, stamp duty and post-merger integration of registrations.
| NCLT route | Sections 230–232 |
|---|---|
| Fast track | Section 233 for notified classes |
| Tax | Section 47(vi), 2(1B) conditions; 72A for losses |
| Stamp duty | On the NCLT order, by state law |
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 simplifying structures
- Companies merging with competitors
- Holding companies absorbing subsidiaries
What you get
Clear deliverables so you know exactly what's included.
- Scheme design
- Valuation and swap ratio
- Approvals and filings
- Tax and stamp duty planning
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.
Scheme and route chosen.
Meetings, filings and orders.
Registrations and books merged.
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.
