Legal Articles Demerger โ An Analysis December 13, 2011 / March 17, 2016 by Biswadeep Chakravarty | 1 Comment on Demerger โ An Analysis Definition and Meaning of Demerger: Demerger is a form of corporate restructuring. One of the prime reasons why large corporate houses go in for demerger is to increase the role of specialisation in the particular segment. In case of large conglomerates, demerging entities often are the departments which are growing at an impressive rate and […] Read more ยป COMPANIES ACT 1956 Current Legal Provisions Relating to Demerger Demerger Demerger โ An Analysis Income Tax Act 1961 Sections 391 to 394 of the Companies Act 1956 single window clearance