Taxation Aspect of Mergers and Amalgamation

CMA. CS. Sanjay Gupta , Last updated: 25 April 2023 Share Follow on Google News

Under Income Tax Act, 1961 Section 2(1B) of Income Tax Act defines amalgamation as merger of one or more companies with another company or merger of two or more companies to from one company in such a manner that:- All the property of the amalgamating company or companies immedi

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About the Author

CMA. CS. Sanjay Gupta

"PROUD TO BE AN INDIAN"

PROUD TO BE AN INDIAN Hi! I am Sanjay Gupta from City of Joy - Kolkata. I have completed ICWA, M.Com, CS, DIM and currently pursuing MBA. Presently i am working for Hindustan Aeronautics Limited, Barrackpore Division as a Dy. Manager (Finance). Prior to this, for last 3 years i worked for West Bengal Industri ... Read more

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