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Cross-Border M&A in India: Legal Framework and Trends

Foreign companies acquiring Indian businesses must navigate FEMA, Competition Act, and NCLT approvals. Here's your guide.

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Accountify Editorial Desk

Finance Expert

28 June 2025
1 min read
749 views

Cross-Border M&A in India: A Comprehensive Guide

India saw $80B+ in M&A activity in recent years. Cross-border deals require careful navigation of multiple regulatory frameworks.

Regulatory Approvals

  • FEMA/RBI: FDI reporting, pricing compliance, sector caps
  • Competition Commission: CCI approval for deals above threshold (assets 2,000 crore or turnover 6,000 crore)
  • NCLT: For mergers/demergers under Companies Act
  • Sectoral regulators: SEBI (listed companies), RBI (financial services), TRAI (telecom)

Key Considerations

Transfer pricing implications for intercompany restructuring. Capital gains tax on share transfers. Stamp duty varies by state. ESOP pool treatment for target company employees.

Accountify has supported 20+ cross-border M&A transactions. Engage our advisory team.

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Tags:

#cross border M&A India
#acquisition India foreign company
#merger India FDI
#NCLT merger India

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