Guide to Mergers, Amalgamations & Takeovers

Edition: 2nd edn., 2026

ISBN: 978-81-6944-900-7

Pages: 1576

Author: CS (Dr.) D.K. Jain CS Abha Jaiswal

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