Taxmann Cracker - Corporate Restructuring Valuation & Insolvency (CRVI) Book for CS Professional by N.S. Zad, Divya Bajpai

Corporate Restructuring Valuation & Insolvency | CRACKER is a comprehensive and exam-focused resource meticulously designed for students preparing for the CS-Professional examination (New Syllabus | Group 2 – Paper 6). This book provides an in-depth compilation of fully solved questions from past CS-Professional examinations, organised by topic, along with up-to-date answers that reflect the latest laws and case developments and detailed analytical tools for effective exam preparation. This volume ensures conceptual clarity and practical efficiency, equipping aspiring professionals to navigate the demanding landscape of corporate restructuring, valuation, and insolvency.

The Present Publication is the 3^rd Edition for the Dec. 2025/June 2026 Exams. This book is authored by CS NS Zad and CS Divya Bajpai, with the following noteworthy features:

• [Fully Solved Past Exam Papers] Exhaustive coverage of questions from previous CS-Professional exams, solved as per the latest ICSI standards and legal developments
• [Topic-wise Arrangement] Logical sequencing and categorisation of questions for targeted practice and revision
• [Latest Amendments & Case Laws] All answers are thoroughly updated as per the most recent statutory changes, notifications, and judicial pronouncements
• [Trend Analysis] Chapter-wise marks distribution and trend analysis to identify high-weightage topics and recurring question patterns
• [ICSI Study Material Comparison] Chapter-wise mapping with the latest ICSI Study Material to ensure holistic and relevant coverage
• [Practical & Descriptive Mix] Includes descriptive and practical questions, with a dedicated section for case study-based questions as per the revised examination trend

The book covers the entire syllabus prescribed by ICSI for Paper 6, including:

• Corporate Restructuring
  • Types, Acquisition, Planning & Strategy, Merger & Amalgamation Transactions, Documentation, Accounting, Taxation & Stamp Duty, Regulatory Approvals, Fast Track Mergers, Cross Border Mergers, Regulation of Combinations
• Valuation
  • In-depth treatment of business and asset valuation, spread across two chapters, with practical illustrations and previous year questions
• Insolvency, Liquidation & Winding-up
  • All aspects of insolvency (including the application process, resolution strategies, roles and duties of IP/IRP/RP, committee meetings, resolution plan preparation), pre-packaged insolvency, cross-border insolvency, liquidation, voluntary liquidation, debt recovery, SARFAESI, winding-up by the tribunal, and strike-off/restoration of company/LLP names
• Case Study Based Questions
  • Special section for application-based and scenario-driven questions, aligned with the latest exam pattern
• Solved Papers
  • Suggested answers for December 2024 and June 2025 exams, aiding realistic self-assessment and practice

The structure of the book is as follows:

• Logical Chapter Sequence – Chapters are organised in a manner that mirrors the structure of the official ICSI syllabus, facilitating seamless integration with regular study plans
• Chapter-wise Segregation – Every chapter begins with a list of past exam questions pertaining to that topic, followed by detailed, updated solutions
• Tabular Data & Analysis – Includes clear tables for marks distribution and trend analysis, assisting students in strategic planning of their studies
• Study Material Mapping – Each chapter references its equivalent in the ICSI Study Material for ease of cross-learning and comprehensive coverage
• Solved Papers Section – Complete solutions for recent exam papers are provided at the end for hands-on exam practice