INSIGHTS

Introduction : India’s tax and corporate law landscape has seen significant change in the past eighteen months. The Income-tax Act, 2025 was passed by the Parliament in August 2025 and came into force on 1 April 2026, replacing the Income-tax Act, 1961 after more than six decades. At the same time, the fast-track merger route was expanded by the Ministry of Corporate Affairs, and India’s four new labour codes came into force. None of these changes occurred in a vacuum, and fo

Introduction An acquisition agreement is a contract that sets out the terms and conditions under which one company acquires another. It clearly defines what is to be acquired, the purchase price, and the allocation of risk between the buyer and the seller. Thus, it is a document that deals with assets, liabilities, and obligations, and this contract is essential for precision, as it eliminates ambiguities by defining every detail. An acquisition agreement can be of different