Diligence
Financial, tax and compliance.
All advisory & special projects services
Advisory & Special Projects
M&A and Business Transfer Support
FinAura supports the finance and tax side of buying, selling or merging a business: due diligence, choosing the structure (share purchase, asset or slump sale, or merger), the tax effects for each side, valuation workings, and the filings and steps to complete the transfer. We work with your lawyers, who handle the transaction documents.
- Chartered Accountant-led
- Certification through associate practising CAs
- Fixed scope, fixed fee
What is covered
What M&A and Business Transfer Support Covers
The finance and tax work behind a deal.
Structure
Shares, assets, slump sale, merger.
Tax effects
For buyer and seller.
Valuation
Workings and range.
Completion
Filings, registrations, transfers.
Integration
Books and processes combined.
How the month runs
How It Works
Assess, structure, close, integrate.
Step 1
Assess
- Target or buyer
- Diligence
- Value
Step 2
Structure
- Options
- Tax effects
- Approvals
Step 3
Close
- Documents with lawyers
- Payments
- Filings
Step 4
Integrate
- Books
- Registrations
- Processes
Your part
What We Need From You
- 01The deal you are considering
- 02Financial information on both sides
- 03Your lawyer's contact
- 04Timeline
Our part
What You Get
- A structure that suits the deal
- Tax effects understood in advance
- Diligence and valuation done
- A clean completion and integration
A common question
Share purchase, slump sale or merger?
A share purchase buys the company with its history; an asset or slump sale buys the business without the entity; a merger combines companies through a scheme. Each has different tax, stamp duty, approval and liability consequences.
The right structure depends on what is being bought, the liabilities involved and the tax position of both sides.
See financial due diligenceCompletionFilings and integration
StructureTax and approvals
DealWhat is being bought
Who it is for
Who It Is For
SMEs acquiring competitors
Growth by acquisition.
Owners selling their business
Structure and tax.
Groups merging entities
Simplification.
Startups acqui-hiring
Small acquisitions.
The rules, in plain English
What the Law Says
Companies Act, 2013
Sections 230 to 232 and 233
Mergers and demergers go through a scheme approved by the tribunal, with a fast-track route for small companies, startups and holding-subsidiary mergers.
Official source: mca.gov.inCompanies Act, 2013
Section 247
Where the Act requires a valuation of shares, assets or a business, it is done by a registered valuer under the Companies (Registered Valuers and Valuation) Rules, 2017.
Official source: mca.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
M&A and Business Transfer Support: Questions, Answered
What is a slump sale?
The transfer of a whole business undertaking for a lump-sum price, without values assigned to individual assets, with its own tax treatment.
Can small companies merge without the tribunal?
Small companies, startups and holding-subsidiary pairs can use the fast-track route under section 233, with approvals from the Regional Director.
Do you act as a deal broker?
No. We do the finance and tax work; we do not find buyers or sellers for commission.
Who drafts the transaction documents?
Your lawyers. We provide the financial, tax and compliance inputs.
Often Taken Together
All 12 Advisory & Special Projects services01Advisory & Special ProjectsFinancial Due DiligenceQuality of earnings, working capital, debt, contingent liabilities and compliance reviewed before an acquisition, investment or partnership.02Advisory & Special ProjectsValuation Support and Business TransferWorkings for a sale, a partner exit or a share transfer, coordinated with practising professionals where a certified valuation is required.03Tax & ComplianceTaxationGST, income tax, TDS, tax planning and notice replies, from reconciled data.04Tax & ComplianceROC & Corporate ComplianceAnnual ROC filings, director KYC, event-based filings and LLP to company conversion.