Corporate Restructuring

Realigning Business. Renewing Potential.

Corporate restructuring refers to the deliberate reorganisation of a company's ownership, operations or capital structure in order to improve efficiency, unlock value or respond to changing market conditions. In India, this can take several legal forms, each carrying its own tax, regulatory and stakeholder implications. Businesses of every size occasionally reach a point where their existing structure no longer serves their strategic goals, making a well-planned restructuring exercise essential.

Why This Matters

A restructuring exercise touches shareholders, creditors, employees and regulators all at once, which means poorly planned transactions can trigger disputes, unexpected tax liabilities or regulatory objections that delay or derail the entire exercise. Because approvals often involve courts, tribunals or sector regulators, even small drafting errors in the underlying scheme can cost months of delay. A carefully structured transaction, by contrast, can materially improve tax efficiency and long-term governance.

How We Help

Strategy and Structure Evaluation

We work with promoters and management teams to understand their commercial objectives, whether that is consolidating group entities, separating business verticals, or bringing in a new partner, and help identify which restructuring route — merger, demerger, slump sale, disinvestment or joint venture — best achieves that goal.

Tax and Regulatory Impact Assessment

Every restructuring route carries distinct tax and regulatory consequences. We model out the likely tax exposure and approval requirements under each option so that clients can make an informed choice before committing to a particular structure.

Documentation and Scheme Drafting

Once a route is finalised, we assist in preparing the underlying scheme documents, board and shareholder resolutions, and supporting valuation or fairness reports needed to take the transaction to regulators and courts or tribunals.

Approval Coordination

We liaise with the National Company Law Tribunal, stock exchanges, the Reserve Bank of India, the Competition Commission of India and other relevant authorities as required, tracking submissions and responding to queries so the approval process moves forward without unnecessary delay.

Who Needs This

• Group companies looking to consolidate or simplify their holding structure
• Businesses planning to hive off or sell a specific division
• Companies entering strategic joint ventures or partnerships
• Promoters preparing a business for succession or investment

Our Approach

We treat every restructuring exercise as a bespoke transaction rather than a template exercise, since the right structure depends heavily on ownership patterns, tax history and long-term business plans. Our approach combines commercial judgement with technical rigour, ensuring that the chosen structure is both defensible before regulators and genuinely useful to the business once implemented.

Get in Touch

To discuss how we can support you with corporate restructuring, write to us at info@agarwalurs.com.