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<h1>Companies Must File Final Accounts Until Court Sanctions Amalgamation to Ensure Transparency u/ss 210 and 211.</h1> A company undergoing amalgamation must continue to prepare, present, circulate, and file its final accounts as required by law until the court sanctions the amalgamation order. This ensures compliance with sections 210 and 211 and maintains transparency regarding the company's financial position. Failure to do so could deprive shareholders and the public of vital financial information, especially if the amalgamation petition is delayed. The obligation to comply with these provisions remains until the amalgamation process is officially completed.