Mergers and acquisitions

INTRODUCTION The recent notification of the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025 (“Amendment”), issued by the Ministry of Corporate Affairs dated September 04, 2025, constitutes a significant step towards ease of business and corporate restructuring. By extending the Fast-Track Merger route (“FTM”), to unlisted companies and subsidiary of same holding company, the Amendment […]

Background  The Ministry of Corporate Affairs (MCA) has published the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2024 (“Amendment Rules”), through its notification dated: September 09, 2024, and the same have come into effect from September 17, 2024.  Section 234 of the Companies Act, 2013 (“Act”), read with Rule 25A of the Companies (Compromises, Arrangements