Navigating M&A: Time-Bound and Purposive Conclusion

Our firm specializes in Mergers & Acquisitions (M&A) and corporate restructuring under the Companies Act, 2013. We begin by understanding the core rationale for every transaction to ensure a purposive conclusion. Our M&A practitioners handle all aspects of the Scheme of Arrangement, Petition, and documentation, guaranteeing meticulous procedural and technical compliance. This compliance-driven approach, combined with a detailed step plan and route map, ensures the merger is completed efficiently and, in a time-bound manner. We collaborate closely with your company’s Auditors and Consultants throughout the process. The team is led by Advocate Saji P John, a veteran in corporate practice who has successfully navigated over 1000 corporate restructuring matters.

Stamp Duty Adjudication

Post sanctioning of the Merger or Demerger by Adjudicating Authority, stamp duty is levied on the instrument of conveyance. The applicable stamp duty is determined based on the nature of the assets involved—whether movable or immovable—and the specific provisions of the relevant State's Stamp Act. For instance, in Karnataka, stamp duty is calculated at 5% of the market value of the immovable property located within the state, or 5% of the aggregate value of shares issued or allotted, whichever is higher, subject to a maximum of INR 25 crore. Similarly, other states have their own prescribed rates and methods for calculating stamp duty in such transactions. Our firm provides comprehensive services in this domain, including the preparation and submission of stamp duty adjudication applications to the District Registrar of Stamps and Registration and obtaining Adjudication Order. Further, we coordinate for payment of Stamp Duty and obtaining Decree from NCLT in FORM CAA 7 which essentially marks the end of Merger process. We also handle review matters before the Deputy Inspector General of Stamps and Registration, ensuring compliance with all legal requirements and facilitating a smooth post-merger process.