Business is the activity of earning a living or making money by manufacturing or buying and selling products (e.g. goods and services that require an offer to verify). It is also “any activity or enterprise established with the intention of making a profit. the business entity of the owner, which means that the owner of the company is liable for the company's debts. If the company acquires debt, creditors can sue for the owner's Personal Possessions A corporate structure does not allow for tax rates. The owner personally pays taxes on all company earnings.The term is also used colloquially (but not by lawyers or civil servants) to refer to a corporation. A corporation, on the other hand, is a separate legal entity and provides both limited liability and corporate tax rates. A corporate structure is more complicated and expensive to set up, but offers more protection and benefits to the owner.

1. 5 ways to Transfer a business
undertaking

2. 5 WAYS TO TRANSFER BUSINESS
UNDERTAKING
Acquiring a company or its business undertaking can be done by a company in five
Asset sale
Slump sale
Share sale
Amalgamation
demerger

3. ASSET SALE
An asset sale occurs when a bank or other type of firm sells its receivables to another party. A type of non-recourseable
sale, these transactions are executed for a variety of reasons, including to mitigate asset-related risk, obtain free-cash
flows, or meet liquidation requirements.
Asset sales can, and often do, affect company’s net income.
In an asset sale, a firm sells some or all of its actual assets, either tangible or intangible.
Asset sales involve actual assets of a business usually an aggregation of assets.
For banks, assets sales or often accomplished through the sales of individual loans or pools of whole loans or through
securitization of the bank’s receivables.

4. SLUMP SALES
A slump sale is a sale where you sell an undertaking without taking the values of individual assets and liabilities
into account.
Subject matter of slump sales must be an undertaking of assessee.
Undertaking must be a part of a corporate or non-corporate entity.
Slump sale must be one or more undertakings.
The transfer of an undertaking must be the result of a sale.
The consideration must be lump-sum and the assessee must arrive at it without computing individual values.
Transfer of assets without transferring liabilities is not a slump sale.

5. SHARE SALE
Share Sale means a transaction or series of related transactions in which a Person, or a group of
related Persons, acquires any Equity Securities of the Company such that, immediately after such
transaction or series of related transactions, such Person or group of related Persons holds Equity
Securities of the Company representing more than fifty percent (50%) of the outstanding voting
power of the Company.

6. AMALGAMATION
An amalgamation is a combination of two or more companies into a new entity.
Amalgamation is distinct from a merger because neither company involve survives as a legal
entity.
The term Amalgamation has generally fallen out of popular use in the United states being
replaced with the terms merger of consolidation even when a new entity is found. But it is
commonly used in country such as India.

7. DEMERGER
A Demerger is a corporate restructuring in which a business is broken into components, either to
operate on their own or to be sold or to be liquidated as a divestiture.
A Demerger allows a large company such as conglomerate to split off its various brands or
business units to invite or prevent a acquisition, to raise capital by selling of components that are
no longer part of the business’s core product line or to create separate legal entities to handle
different operations.
Demergers are valuable strategies for companies that want to refocus on their most profitable
units, reduce risk and create greater shareholder value.