Fact-check notes
Last fact-checked: 2026-05-27
This Batch 12 page avoids treating future-dated payroll/form/rule changes as final filing advice. Verify the active form, notification, payroll circular or portal utility before implementation.
What this covers
Corporate restructuring affects capital gains, carry-forward losses, stamp duty, GST, accounting, Companies Act procedure and GAAR risk. The tax design should be documented before execution.
- Merger/amalgamation tax planning.
- Demerger or hive-off of division.
- Slump sale vs asset sale decision.
- Founder share swap or family restructuring.
Who this is for
- Two companies planning a merger.
- Business division being demerged.
- Startup acquisition using share swap.
- Family business succession restructuring.
Documents and data to verify
- Draft scheme.
- Valuation report.
- Financials.
- Shareholding table.
- Loss/depreciation records.
Common mistakes to avoid
- No commercial-purpose note.
- Ignoring GAAR.
- No valuation support.
- Overlooking GST/stamp duty.
How to proceed
- Confirm the applicable year, taxpayer type, form, state and portal status before acting.
- Reconcile portal data with payslips, books, invoices, Form 16/26AS/AIS, GST returns, EPFO records or contracts.
- Prepare a written computation, filing note, checklist or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.