Enables the CEO to select appropriate mode of restructuring under the circumstances from merger, demerger, slump sale or itemized sale.

Whether The Company Wants To Transfer All The Property And Liabilities?

The company can go either for merger or for demerger Whether The Company Wants To Transfer Only One Or More Of The Undertaking And Not Whole Of The Company?

The company can go either for slump sale or for itemised sale Whether the Company wants to transfer an undertaking?

The Company should go for demerger as in case of merger it will have to transfer the whole of its business Whether all the property and liabilities of the undertaking has to be transferred to the transferee company?

In this case Merger will be the only way out. The following conditions are to be satisfied.

Whether Shareholders holding 75% in the Value of shares of the transferor company (other than shares already held therein immediately before the demerger by the transferee or its subsidiary) becomes share holders of the transferee company?

The Company will have to satisfy the conditions for slump sale Whether the consideration payable is on the lump sum basis without assigning individual values to the property?

The only option available is to go for itemised sale. The company can transfer its assets and liabilities on an individual basis to any entity or entities.

It is not an amalgamation. For a company to go for amalgamation, all the conditions given under the Act has to be satisfied.

Whether shareholders holding 75% in the value of the shares of the Transferor Company ( other than shares already held therein immediately before the demerger by the transferee or its subsidiary) becomes shareholders of the Transferee Company?

It is not demerger. As the conditions for demerger is not satisfied, such type of structuring shall be treated as either slump sale or an itemised sale, provided particular conditions for above mode of structuring are satisfied.

Whether the transfer is a result of the acquisition or purchase of the property of one company by another company?

It is not an amalgamation. For a company to go for amalgamation, all the conditions given under the Act has to be satisfied.

It is a slump sale.

It is not slump sale. Thus any such type of transaction shall be treated as itemised sale or a normal sale.

Whether the transferee company has issues shares to the shareholders of the transferor Company on proportionate basis?

It is not demerger. As the conditions for demerger is not satisfied, such type of structuring shall be treated as either slump sale or an itemised sale, provided particular conditions for above mode of structuring are satisfied.

All the conditions for the purpose of amalgamation is satisfied; hence the company can go ahead with the scheme for amalgamation.

It is not an amalgamation. For a company to go for amalgamation, all the conditions given under the Act has to be satisfied.

It is not an amalgamation. For a company to go for amalgamation, all the conditions given under the Act has to be satisfied.

Whether the transfer of the undertaking is on a going concern basis?

It is not demerger. As the conditions for demerger is not satisfied, such type of structuring shall be treated as either slump sale or an itemised sale, provided particular conditions for above mode of structuring are satisfied.

All the conditions for demerger are satisfied and hence the Company can go for procedural aspects.

It is not demerger. As the conditions for demerger is not satisfied, such type of structuring shall be treated as either slump sale or an itemised sale, provided particular conditions for above mode of structuring are satisfied.