Valuation requirement: cross border merger valuations must follow the Companies (Compromises) Rules valuation procedure.

Valuation of both the Indian company and the foreign company for a cross border merger must be done in accordance with Rule 25A of the Companies (Compromises, Arrangement or Amalgamation) Rules, 2016, such that the valuation framework for merging entities under the cross border merger regulation follows the methodology and requirements prescribed in that Rule.

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