Merger & Acquisition Tax Domain -
Frequently Asked Technical Interview Questions

     Average CTC: 8 to 13 LPA (approx.)

    Technical Questions :

• Slump sale amendments also prior litigation due to which amendment was made
• Vodafone case and the amendment therefore
• Budget amendments
• Amalgamation and demerger as per Income Tax Act.
• NRI taxation - Concept of POEM. Treatment of b/f losses and depreciation, fees for
• Technical services, royalty treatment,
• Implications on sale of shares
• Double taxation relief and why it is brought?
• Buyback, reduction in share capital
• Corporate tax rates- surcharges

• B/F Merging with Capital gains
• Where are amalgamation and demerger defined in the act
• Taxability of subsidy received by company form CG or SG
• Explain special rates for manufacturing company

• Computation of book profits
• Recent Supreme court rulings
• LLP vs Company from a taxability perspective
• Equalization levy and its applicability on the sale of goods and services by NR in India
• Timeline for the issue of notice u/s 143(2)
• Taxability of gift of shares
• Provisions of Section 94B
• Advanced ruling changes made by Finance Act 2021
• Advantages of Faceless Assessment and your view about same.