The business world has changed drastically because of markets, technology, communication and regulations. The economic environment has shifted dramatically and in order to prosper or even to survive in such an environment, the strategy formulation is very important. Merger and acquisition is taken up by the business within a broader framework of long range strategic planning. M&A is an intermittent event and there is very little scope for companies to learn from their past experience. It is a topic of great debate in day?s business world. This handbook provides all qualitative information about merger and acquisition. About The Author: Dr.Manju Gupta Ph.D.is Reader in Maharaja Agrasen Institute of Management Studies, Delhi. Her area of specialization is Accounting and Finance. She has completed her M.Phil.in Accounting from Delhi University. She received her Ph.D. degree from Ch.Charan Singh University in 2009 in the area of Finance. Her topic of research was Mergers and Acquisition. She attained great achievements in her 12 years of teaching experience. Dr.Gupta has published several journal articles. Table of Contents Introduction Corporate Restructuring Introduction to concepts Merger Takeover Accounting Standard Demerger Reverse Merger Merger Failures Pre-merger Strategies Review of Literature Mergers and Acquisitions in India Conclusion Questions Regulatory Framework of Mergers & Takeovers in India The Companies Act Regulations Listing Agreement SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 Taxation Aspects of Mergers