The Regulatory Framework of Corporate Restructuring in India: Implications and Emerging Issues

Abstract

Corporate Restructuring is becoming one of the major strategy in all the industries to survive in the competitive scenario. The Strategy of Corporate Restructuring involves Mergers,Demergers, Reverse Merger,Disinvestment, Take Overs, Acquisitions, Strategic Alliance, Franchising, Slump Sale etc and while implementing the strategy the companies have to comply with a number of regulations i.e. The Companies Act, Companies Court Rules, Income Tax Act, Listing Agreement, The Indian Stamp Act, The Competition Act etc and it also involves approvals from the various regulators like Stock Exchanges, High Court and Ministry of Corporate Affairs.

This paper helps to understand the various regulatory framework,interpretations, various steps involved and filing of forms in the process of corporate restructuring in India its implications and emerging issues in this area.