INSIGHTS

Introduction : Mergers in the corporate field serve as very important instruments for market expansion and strategic operational consolidation. But, the effectiveness of a merger relies heavily on the financial neutrality of the same along with tax continuity being an important aspect. The concerned legislation in India dealing with the same is the Income Tax Act, 1961, which provides mechanisms for the tax-neutral restructuring in cases of corporate mergers. Looking at the

Introduction : A historic transformation has taken place in the Indian economic sector after six decades. India has entered into the new regime of direct tax laws. The Income Tax Act, 2025 is a specialised law that governs the income taxes in India. It is the fundamental statutory legislation that empowers the Central Government to regulate and supervise the collection of taxes levied on individuals, business or institutional entities in the economic sector. The Income Tax Ac