CMA Final (Exclusive) Direct Tax🔥 Business Restructuring 15–20 Marks Pakka Free Notes + Q&A Paper 15

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Get CMA Final (Exclusive) Direct Tax – Business Restructuring Notes absolutely FREE! 🚀
This topic alone is worth 15–20 marks in exams, and these notes are CMA exam-exclusive, updated & exam-oriented.

In this session, we will cover the complete chapter with provisions, tax treatments, and solved illustrations, based on the ICMAI module and updated amendments.

📖 What You’ll Learn in Business Restructuring (CMA Final DT):

Amalgamation – Definition [Sec 2(1B)], Tax implications for shareholders & companies, Sec. 47 exemptions, Carry forward of losses (Sec. 72A).
Demerger – Definition [Sec 2(19AA)], Conditions, Tax treatment for shareholders, Demerged & Resulting Companies, Sec. 72A benefits.
Slump Sale – Definition [Sec 2(42C)], Net worth computation, FMV rules, Capital gain calculation with examples.
Conversion of Sole Proprietorship into Company – Sec. 47(xiv), Conditions, Lock-in requirements, Withdrawal of exemption
Conversion of Firm into Company – Sec. 47(xiii), Tax neutrality, Violations under Sec. 47A.
Conversion of Pvt. Ltd./Unlisted Public Co. into LLP – Sec. 47(xiiib), Conditions, Withdrawal of exemption, Tax treatment of LLP.

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