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Read MoreAmendment in Companies(Compromises, Arrangements and Amalgamations) Rules, 2016 (2)
The MCA wide Notification G.S.R. 376(E) dated 15th May 2023 has amended sub-rule (5) and (6) of Rule 25 of Companies (Compromises, Arrangements and Amalgamations) Rules, 2016. The amendment pertains to the merger and amalgamations involving small companies or between a holding company and its wholly owned subsidiary, as governed by S.233 of the Companies Act, 2013. The revised rules will come into effect from 15th June 2023.