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Dikshant Malhotra & Associates
Demergers & Business RestructuringStrategic restructuring and demergers that align with growth, compliance, and shareholder objectives.

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Demergers & Corporate Restructuring
In the evolving corporate landscape, businesses often need to realign their operations to achieve strategic growth, operational efficiency, or financial restructuring. Corporate restructuring—whether through demergers, spin-offs, hive-offs, or business transfers—is a powerful tool to help companies streamline business units, unlock value, and meet regulatory or investor expectations. Under the Companies Act, 2013 (Sections 230–232), restructuring transactions like demergers, arrangements, and compromises are regulated through a structured framework involving NCLT approvals, shareholder/creditor consents, and compliance with SEBI, FEMA, and Income Tax laws. At Dikshant Malhotra & Associates (DMA), we specialize in providing end-to-end corporate restructuring solutions, ensuring your business transformations are executed legally, efficiently, and strategically.Benefits of Demergers & Corporate Restructuring
Unlock Hidden Value – Separate non-core business units for independent growth.
Focus on Core Operations – Enable management to concentrate on profitable verticals.Investor & Market Confidence – Improve transparency and attract investments.
Tax Efficiency – Optimize restructuring with permissible exemptions under the Income Tax Act.
Regulatory Compliance – Ensure approvals and filings under Companies Act, FEMA & SEBI norms.
Our Services in Corporate Restructuring
Demergers & Spin-offs – Structuring and execution of business unit separation.
Slump Sale & Business Transfer – Advisory on asset transfers with compliance to law.
Capital Reduction – Guidance on restructuring share capital under Section 66.
Debt Restructuring – Legal support in negotiating creditor arrangements.
Fast-Track Restructuring – For small companies and group structures.
Cross-Border Restructuring – Support under Section 234, Companies Act, 2013 for inbound/outbound structures.
Regulatory Approvals – Assistance in filing petitions with NCLT, intimations to RoC, RBI, and SEBI.
Post-Restructuring Compliance – Updating statutory records, shareholding, and governance frameworks.
Process of Demerger & Restructuring under Companies Act, 2013
Board Approval – Drafting of restructuring scheme approved by directors.
Application to NCLT – Filing under Section 230 for meetings of creditors and shareholders.
Notices & Disclosures – Circulation to regulators, creditors, and statutory authorities.
Approval in Meetings – Voting by majority shareholders and creditors.
NCLT Sanction – Filing petition for sanction and receipt of NCLT order.
Filing with RoC – Filing certified order with the Registrar of Companies.
Implementation – Issue of shares, transfer of assets/liabilities, and post-merger alignment.
Why Choose DMA for Restructuring?
Expertise in Sections 230–232 of Companies Act, 2013.
Proven experience in handling NCLT proceedings & complex schemes.
Strategic advisory blending legal compliance with business objectives.
Assistance across SEBI, FEMA, Income Tax & RoC compliances.
Trusted partner for listed companies, foreign subsidiaries, and large corporate groups.
Relevant Legal Framework
Sections 230, 231 & 232, Companies Act, 2013 – Compromises, Arrangements & Demergers.
Section 234 – Cross-Border Restructuring.
Companies (Compromises, Arrangements and Amalgamations) Rules, 2016.
Income Tax Act, 1961 – Tax neutrality in demergers.
FEMA & SEBI Regulations – For listed and foreign entities.
The Best Of Our ServicesThe Best Of Our Services Whether you have a team of 2 or 200, our shared team inboxes

Company Incorporation & Business Setup

ROC & Annual Compliance Management

FEMA & RBI Compliance

Mergers, Amalgamations & Restructuring

Due Diligence & Secretarial Audit

Startup & Advisory Services

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Frequently Asked Questions

Q1. What is the difference between a merger and a demerger?

Q2. Do demergers require NCLT approval?

Q3. What is the timeline for restructuring in India?

Q4. Can foreign companies participate in demergers with Indian entities?

Q5. Are demergers tax-neutral in India?

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In today's business environment, the world demands quality professional services that are provided in a timely and cost-effective manner. We, at Dikshant Malhotra & Co, believe in putting our client's needs squarely in front at all times.

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