Substance-over-form in merger filings: restructuring that avoids notice will be disregarded, altering filing assessment and fees. Substance-over-form is made determinative for notice obligations, disregarding any transaction structure designed to avoid filing; filing fees are increased; Schedule changes omit a regulation and a category; Form I now requires disclosure of horizontal or vertical overlaps and whether filings exist in other jurisdictions with certified orders; Form II prescribes audited two year asset and turnover reporting for India and worldwide and removes the instruction requiring signature verification on each page.