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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Issue of shares to non resident shareholders after merger is permitted subject to foreign holding limits, sectoral restrictions, and RBI reporting.</h1> Regulation 7 permits issuance of shares to non resident shareholders after a court approved merger, amalgamation, reconstruction or de merger provided post transaction non resident holdings do not exceed authorised percentages (or obtain Central Government and Reserve Bank approvals if likely exceeded), the companies do not engage in agriculture, plantation, real estate or TDR trading, and the transferee/new company files a detailed report with the Reserve Bank within 30 days confirming compliance; bonus issuance of non convertible redeemable preference shares or debentures to non residents is allowed subject to original compliance, Companies Act requirements, an income tax NOC, and sectoral exclusions.

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