कम्पनी मर्जर कर

When companies merge or restructure, the tax history does not disappear with the old names. A reorganisation is usually intended to be tax neutral, meaning the transfer of assets and liabilities between the combining businesses does not by itself create a taxable disposal. The gains, carried forward losses, depreciation registers and withholding positions move with the business into the successor entity. Continuity must be documented and approved. The department recognises the transaction under the amalgamation conditions, registration is notified and records accepted as the predecessor's continuation. Where assets leave the group to outsiders for value, neutrality ends and the normal rules on gains resume. The planning value is to start before the board signs. A company carrying losses approaches a merger very differently from one carrying suspended profits, because the survivor inherits whichever history was most useful. Professional advice should map each combination's tax consequences, and the agreement should state the records passing across. Done properly, a reorganisation achieves its purpose without a second, unexpected charge.