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<h1>Rule 26A: Procedure for Companies to Acquire Minority Shares in DEMAT Form under Companies Act Section 236</h1> Rule 26A of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 outlines the procedure for a company to purchase minority shareholdings held in dematerialized form. Upon receiving the acquisition amount, the company verifies shareholder details and notifies them about a cut-off date for share transfer. Notices must be published in newspapers and online. The company informs the depository, ensuring compliance with Section 236 of the Companies Act. Shares are transferred to the company's designated DEMAT account, and payment is made to shareholders after deducting stamp duty. Exceptions apply if legal restraints or pledges exist on shares.