Transaction Advisory

Summary

Transactions — whether acquisitions, business sales, fundraises, or restructurings are among the most consequential decisions a business makes. The financial, tax, and regulatory dimensions of a transaction require specialist advisory that goes beyond general practice. Maniyar Advisory provides transaction advisory services across the full deal lifecycle, from initial structuring through to post-transaction compliance.

What you get

• Financial due diligence — Independent examination of target company financials, quality of earnings analysis, working capital assessment, identification of debt and debt-like items, and contingent liability review — on both buy-side and sell-side mandates

• Business valuation — Valuation of businesses, shares, and assets using income, market, and asset-based approaches in accordance with ICAI Valuation Standards and IBBI guidelines

• Transaction structuring — Advisory on transaction structure from a tax, regulatory, and commercial perspective — including analysis of share sale versus asset sale, slump sale provisions under Section 50B, and applicable stamp duty implications

• Corporate restructuring — Advisory and implementation support for mergers, demergers, business transfers, holding company creation, and group reorganisation under the Companies Act, 2013 and Income Tax Act, 1961

• Debt facilitation — Preparation of credit proposals, identification of appropriate lending institutions, and management of the debt raising process for working capital, term loans, and project finance

• Inbound investment advisory — Structuring of foreign direct investment into India, FEMA compliance, RBI filings, and ongoing regulatory advisory for foreign-owned entities

• Transaction coordination — Management of the financial information flow during a transaction, including data room management, response to due diligence queries, and coordination between legal, financial, and management teams

Why it matters

The structure of a transaction determines its tax efficiency, regulatory compliance, and long term commercial outcome. An incorrectly structured acquisition can result in unexpected tax liabilities, stamp duty exposure, or regulatory non-compliance that significantly erodes transaction value. Conversely, a well-structured transaction optimises tax outflow for both parties, ensures clean title transfer, and positions the business correctly for future growth or exit.

How it works

• Mandate and scope — Definition of the transaction advisory scope, execution timeline, and information requirements

• Financial analysis — Examination of financial statements, tax positions, working capital, and contingent liabilities

• Structuring advice — Preparation of a transaction structuring memorandum analysing available options from a tax, regulatory, and commercial perspective

• Transaction support — Ongoing advisory during negotiation, documentation, and closing phases

• Post-transaction compliance — Management of all post-closing filings, registrations, and compliance obligations

Optional add-ons

• Registered valuer reports under the Companies Act for mandatory valuation requirements

• Transfer pricing analysis for related party transactions within a restructuring

• NCLT scheme support for court-approved mergers and demergers

• Post-acquisition financial integration support