Guide to Mergers, Amalgamations & Takeovers

Chapter 1        

  Compromises, Arrangements and Amalgamations

Chapter 2        

  Compromise or Arrangements                                            

Chapter 3       

   Enforcement of Compromise or Arrangement                   

Chapter 4 

       Merger and Amalgamation                                                 

Chapter 5        

  Merger or Amalgamation of Certain Companies by the Central Government under Fast Track Route                                                                        

Chapter 6     

     Merger or Amalgamation with Foreign Company

Chapter 7      

    Acquisition of Shares of Dissenting Shareholders

Chapter 8         

Purchase of Shares from Minority Shareholders                

Chapter 9         

Amalgamation in Public Interest                                        

Chapter 10     

   Scheme Relating to Transfer of Shares                               

Chapter 11  

      Preservation of Books & Papers                                         

Chapter 12       

Offences Committed Prior to Merger                                 

Chapter 13      

  GST Implications of Mergers, Amalgamations and Takeovers      

Appendix 1  

     Verification of Status of the Transferor and
Transferee Companies before Proceeding Ahead for Scheme of Arrangement/Merger and Amalgamation                                                                     

Appendix 2(1)   

Tentative Timeline for Various Activities for
Approval of Scheme of Arrangement/Merger for Seeking Approval of NCLT u/s 230-232 of the Companies Act, 2013                                                   

Appendix 2(2)

  Tentative Timeline for Various Activities for Approval Scheme of Arrangement/Merger for Seeking Approval of the Central Government (Regional Director) u/s 233 of the Companies Act, 2013                                                                            

Appendix 2(3)  

Common Check List for Attachment of Documents alongwith the Scheme for First Stage Application to NCLT u/s 230-232                                      

Appendix 2(4)

   Cross Verification of the Documents/Application and Scheme     

Appendix 2(5)  

 Requirement for Filing of Forms to the RoC                     

Appendix 2(6)

   Requirement for Filing of Documents with the NCLT      

Appendix 3      

 Specimen Resolutions under sections 230-232 of the Companies Act, 2013        

Appendix 4     

  Specimen Consents                                                             

Appendix 5     

  Specimen of the Auditors Certificate for the Scheme of Arrangement/Merger and Amalgamation                                                                     

Appendix 6   

    Specimen Notices to be published under sections 230-232 of Companies Act, 2013       

Appendix 7      

 Specimen Notices to ROC, etc. and specimen of additional information that may be called for                                                                                       

Appendix 8     

  Specimen Affidavits under sections 230-232 of the Companies Act, 2013          

Appendix 9     

  Specimen Schemes on Merger/Demerger/ Amalgamation/Hive-off           

Appendix 10   

  Specimen Applications under sections 230-232 of Companies Act, 2013 

Appendix 11     

Specimen of Petition for seeking approval for Scheme of Arrangement for Demerger before the Hon’ble Tribunal                                                           

Appendix 12    

Meeting of the Creditors                                                    

Appendix 13   

Other Specimens                                                                 

Appendix 14   

  Specimen Agreements, Resolutions and Public Announcement    

Appendix 15    

Due Diligence of Mergers and Amalgamation                   

Appendix 16 

  Activity Schedule for a Merger/Amalgamation                  

Appendix 17   

  Statutory provisions under Companies Act alongwith relevant Circulars and Notifications                                                                                            

Appendix 18 

    Relevant National Company Law Tribunal Rules              

Appendix 19

     Reserve Bank of India Regulations — FEMA (Cross Border Merger) Regulations, 2018                                                                                            

Appendix 20    

Provisions related to the Amalgamation, merger and demerger under the Income Tax Act, 2025                                                                                    

Appendix 21  

   Accounting Standard (AS) 14                                            

Appendix 22  

   Merger and Acquisitions under the Competition Act, 2002          

Appendix 23

    SEBI Regulations, Stock Exchange Circulars and Guidelines       

Appendix 24 

Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011