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<h1>New Rule: Clause 239 Requires Government Approval to Dispose of Documents Post-Amalgamation or Acquisition</h1> The Companies Bill, 2011, under Clause 239, mandates that the books and papers of a company amalgamated with or acquired by another company cannot be disposed of without the Central Government's prior permission. Before granting permission, the government may appoint a person to examine these documents to determine if they contain evidence of any offenses related to the company's promotion, formation, management, amalgamation, or share acquisition.