Top 150+ Solved Corporate Restructuring MCQ Questions Answer
Q. ___________ deals with Accounting for amalgamations.
a. Accounting Standard 14
b. Accounting Standard 11
c. Accounting Standard 13
d. Accounting Standard 12
Q. _________ plays an important role in survival of weak units.
a. Merger
b. Demerger
c. Disinvestment
d. Franchising
Q. __________ is the most important piece of restructuring and organizational change.
a. Structure for Success
b. Communication
c. Plan Ahead
d. Meet in the middle
Q. ___________is levied on “Instruments”.
a. Stamp duty
b. Custom duty
c. Excise duty
d. All of the above
Q. The Competition Act, 2002 regulates the various forms of business combinations through__________
a. Reserve Bank of India
b. SEBI Regulation
c. Competition Commission of India
d. All of the above
Q. A company in one country can be acquired by an entity (another company) from othercountries is called __________
a. Cross Border Merger
b. Intra Border Merger
c. Poison Pill Merger
d. Demerger
Q. The tax relief under section 72A will be avail if the amalgamation is between ________
a. Sole Proprietor
b. Companies
c. Partnership Firm
d. All of the above
Q. Obtain an order of the court sanctioning the scheme of ________
a. Merger
b. Demerger
c. Takeover
d. Disinvestment
Q. Refusal by the _____________ to register a transfer is an important strategy to avert atakeover.
a. Board of Directors
b. Government
c. RBI
d. SEBI
Q. Financial, Accounting and Tax related matters inspire ___________ takeover.
a. Cross Border
b. Friendly
c. Hostile
d. Compulsory
Q. __________ takes place when a profit-making parent company merges into a loss-makingsubsidiary company.
a. Reverse Merger
b. Takeover
c. Demerger
d. Disinvestment
Q. __________ takeover is the takeover which is affected with the consent of targetcompany’s executives and management.
a. Compulsory
b. Hostile
c. Friendly
d. Bailout
Q. A _________ offer is required to be made within 15 business days of the original tenderoffer.
a. Voluntary
b. Conditional
c. Competing
d. Mandatory Tender
Q. The Indian ____________ contains several provisions that deal with the taxation ofdifferent categories of mergers and acquisitions.
a. Competition Act, 2002
b. Income Tax Act, 1961
c. Companies Act, 2013
d. All of the above