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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>Mergers and amalgamations require annual filing of a statement of compliance in the prescribed form until the scheme is implemented.</h1> Rule 21 requires each company for which an order under subsection (3) of section 232 is made to file, until the scheme is fully implemented, a statement of compliance in the prescribed form with the Registrar of Companies annually within the specified post financial year period and accompanied by the fee prescribed in the Companies (Registration Offices and Fees) Rules, 2014.

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