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I started my career in a company that got demerged into two companies after 2 years of my joining and I moved to the new venture.

Now I need a letterhead which describes my job duties(which is almost similar in these 2 companies). How can I mention this in one single letter about 2 companies and demerge? Can anyone help?

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If they've split, then you must be employed at either one or the other contractually, and that's the one I'd stick with on the CV (it would be rather unusual to have contracts for both.)

So with that in mind, I'd just use something like:

Product Owner at NewCo (split from IBM in 2021)

...or similar.

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