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<h1>Compromise and amalgamation jurisdiction shifts to the Tribunal for the transferee or resultant company under the amended framework.</h1> Amendment of section 230 of the Companies Act, 2013 removes references to applications made under the Insolvency and Bankruptcy Code, 2016 and inserts new provisos governing jurisdiction for compromise, arrangement and amalgamation proceedings. On and from commencement of the Corporate Laws (Amendment) Act, 2026, every application under section 230 or sections 231 to 233 is required to be made to the Tribunal having jurisdiction over the transferee company or the resultant company, and that Tribunal is to exercise the powers conferred by those provisions for all companies involved in the scheme.
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