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<h1>Corporate Officers Liable for Pre-Merger Offences Under Companies Act, 2013 Despite Restructuring</h1> Officers of a company remain liable for offences committed under the Companies Act, 2013, even after the company undergoes a merger, amalgamation, or acquisition. This liability persists despite any other prevailing laws. The provision ensures that the responsible officers of the transferor company are held accountable for their actions prior to the corporate restructuring.