Step 1: Comprehensive Business Analysis (1-2 Weeks) We review current business structure, tax position analysis over 3-5 years, ownership and shareholding patterns, operational and regulatory challenges, and future business plans and growth strategies.

Step 2: Tax Audit & Opportunity Identification (1-2 Weeks) Analyze current tax positions, identify missed deductions or exemptions, evaluate entity structure efficiency, assess transfer pricing implications, and benchmark against industry tax practices.

Step 3: Strategy Development (1-2 Weeks) Design optimal business structure, develop multi-year tax planning roadmap, identify restructuring opportunities, evaluate cost-benefit of various options, and create implementation timeline.

Step 4: Regulatory & Compliance Analysis (1 Week) Assess legal and regulatory requirements, evaluate stamp duty and registration costs, analyze accounting and reporting implications, and identify approvals needed (NCLT, ROC, shareholders).

Step 5: Financial Modeling (1-2 Weeks) Model tax impact of current vs. proposed structures, project tax savings over 3-5 years, calculate restructuring costs, and prepare detailed cost-benefit analysis and ROI projections.

Step 6: Proposal Presentation (1 Week) Present comprehensive restructuring proposal to management/board, explain tax savings and operational benefits, discuss implementation roadmap and timelines, and address concerns or modifications.

Step 7: Implementation Documentation (2-4 Weeks) Draft merger/demerger schemes, prepare board and shareholder resolutions, create valuation reports, file applications with authorities (NCLT, ROC, IT dept), and coordinate with auditors and valuers.

Step 8: Regulatory Approvals (2-6 Months) Obtain NCLT approval for mergers/demergers, secure IT department no-objection certificates, complete ROC filings, obtain creditor and shareholder approvals, and handle stock exchange filings if applicable.

Step 9: Execution & Transfer (1-2 Months) Execute share transfers or asset transfers, update ownership records, transfer licenses and registrations, complete banking and statutory changes, and file final regulatory intimations.

Step 10: Post-Restructuring Compliance (Ongoing) Ensure continuous tax compliance in new structure, monitor achievement of projected benefits, adjust strategies based on changing laws, and provide ongoing advisory for optimization.

Total Timeline: 3-12 months (planning 1-2 months; simple restructuring 3-6 months; complex mergers 9-12 months)