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        Companies Law

        The amendment revises Rule 25 of the Companies (Compromises,...

        Rule 25 amended: Form CAA.9 notices, exemptions for certain unlisted mergers, revised filings and replaced CAA forms; section 232

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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.
                                The amendment revises Rule 25 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016: notices inviting objections must use Form CAA.9 and, for regulator-regulated or listed companies, be served on sectoral regulators and stock exchanges; new sub-rule exemptions permit mergers among certain unlisted companies with aggregate outstanding borrowings ≤ ₹200 crore (no defaults) with auditor certification in Form CAA-10A, holding-subsidiary combinations, subsidiaries of the same parent, and specified foreign-holding to Indian WOS mergers; Form CAA.10 to be filed as attachment to Form GNL-1; transferee must file the approved scheme and meeting results within 15 days using Form CAA.11 (attachment to Form RD-1); rule application extended mutatis mutandis to schemes under section 232; Forms CAA-9 through CAA-12 are replaced.
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