> For the complete documentation index, see [llms.txt](https://help.jurisphere.ai/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.jurisphere.ai/jurisphere-guide/handbook/corporate-restructuring/stage-by-stage.md).
# Stage by Stage
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**This page is for the team running the matter.** The stages of the mandate in the order they happen, the tools the team opens at each, and the call the lawyer still owns.
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### Structuring & Scheme Design
Advise on options: scheme of arrangement, demerger, slump sale. Build a [Custom Workflow](https://jurisphere.gitbook.io/jurisphere-guide/creating-custom-workflows) from your firm's prior scheme template.
Research restructuring options · Research
Analyze legal framework for merger, demerger, amalgamation, slump sale; compare tax implications, regulatory approvals, creditor/shareholder approval requirements
**How to use.** Query: "merger vs demerger under Companies Act - comparison", "NCLT approval process for scheme of arrangement", "tax implications of slump sale vs business transfer", "creditor approval thresholds for corporate restructuring"
Draft scheme of arrangement · Document Review · Word Add-In
Prepare scheme for merger/demerger/compromise: recitals, definitions, appointed date, transfer of assets/liabilities, share exchange ratio, conditions precedent
**How to use.** Create workflow using prior scheme templates (firm precedents or public schemes from MCA). Generate draft scheme with transaction-specific details. Refine using Word Add-In
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### Valuation & Stakeholder Mapping
[MCA Documents](https://jurisphere.gitbook.io/jurisphere-guide/mca-documents/overview-of-the-mca-documents-tool) pulls filings for transferor, transferee, and group entities. Map shareholders, secured and unsecured creditors.
Analyze impact on stakeholder contracts · Parallel Review · Document Review
Review material contracts for change of control provisions, assignment restrictions, consent requirements triggered by restructuring
**How to use.** Use Parallel Review to extract change of control and assignment clauses across all material contracts. Use "Change of Control Tracker" and "Identify Transfer Restrictions" workflows to identify consents needed
Review valuation report · Document Review · Research
Analyze registered valuer's valuation report for share exchange ratio; verify methodology, assumptions, compliance with valuation standards
**How to use.** Use Document Review to extract key valuation assumptions, methodologies, comparable transactions. Use Research for "registered valuer report requirements under Companies Act", "valuation methods for share exchange ratio"
Analyze tax implications · Research
Research tax treatment of restructuring: capital gains exemption under Section 47, MAT implications, stamp duty, GST on asset transfers
**How to use.** Query: "income tax implications of merger under Section 2(1B)", "stamp duty on demerger in \[state]", "GST treatment of going concern transfer", "conditions for capital gains exemption under Section 47"
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### Regulatory Filings
Draft first-motion and second-motion NCLT applications in the [Drafting Pane](https://jurisphere.gitbook.io/jurisphere-guide/drafting-on-document-review). [Research](https://jurisphere.gitbook.io/jurisphere-guide/research/overview-of-the-research-tool) surfaces Sections 230 to 232, NCLT Rules, SEBI Listing Regulations.
Draft NCLT petition and affidavits · Document Review · Research
Prepare Company Petition, Chairman's affidavit, compliance affidavit for NCLT filing; compile exhibits and supporting documents
**How to use.** Use Research for NCLT procedure and petition format requirements. Create custom workflow for petition drafting based on prior filings. Generate affidavits using precedent templates
Coordinate regulatory approvals · Research · Document Review
Identify and obtain approvals from sectoral regulators (RBI, SEBI, CCI, IRDAI) for restructuring; prepare approval applications
**How to use.** Use Research to identify all regulatory approvals required for transaction structure. Use Document Review drafting for approval applications based on prior successful applications
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### Shareholder & Creditor Process
Explanatory statements and class meeting notices in the [Drafting Pane](https://jurisphere.gitbook.io/jurisphere-guide/drafting-on-document-review). [Custom Workflows](https://jurisphere.gitbook.io/jurisphere-guide/creating-custom-workflows) for postal ballot and e-voting materials.
Prepare shareholder/creditor notices · Document Review · Research
Draft notices convening meetings for scheme approval; prepare explanatory statement under Companies Act explaining rationale, impact, valuation
**How to use.** Use Research to verify notice format and content requirements under Sections 230-232 of Companies Act. Use drafting workflow to generate notice and explanatory statement based on scheme terms
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### Effectiveness & Implementation
Post-effective filings drafted in the [Drafting Pane](https://jurisphere.gitbook.io/jurisphere-guide/drafting-on-document-review). [Project Matter History](https://jurisphere.gitbook.io/jurisphere-guide/projects/overview-of-projects) keeps the team aligned on what was drafted and when.
Draft ancillary transfer documents · Document Review · Word Add-In
Prepare deeds of conveyance for property transfer, IP assignment deeds, novation agreements for contracts, employee transfer letters
**How to use.** Create separate workflows for each document type. Generate drafts based on scheme terms and asset schedules. Edit using Word Add-In
Monitor implementation post-NCLT approval · List of Dates · Document Review
Track completion of conditions: regulatory approvals, creditor consents, asset transfers, ROC filings; prepare compliance certificates
**How to use.** Use List of Dates to extract all implementation milestones from NCLT order and scheme. Use Document Review to track compliance with each condition and generate status reports
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**At the end of the mandate.** Restructuring is sequenced work. The Project keeps every filing, draft, and analysis in one place. The structuring view remains the partner's call.
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