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of <h1>Amendment to Rule 25: Revised Forms CAA-9 to CAA-12, new intra-group and unlisted merger categories and filing timelines</h1> The notification amends the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, revising rule 25 and substituting Forms CAA-9 to CAA-12. Notices of proposed schemes must follow Form CAA-9 and, for companies regulated by sectoral regulators or listed entities, be served on the relevant regulator and stock exchanges. New sub-categories expand eligible intra-group and unlisted mergers (subject to aggregate borrowings and no defaults) and include holding-subsidiary and specified foreign holding/Indian wholly-owned subsidiary combinations, with auditor certification in Form CAA-10A. Filing and format changes require transferee companies to file Form CAA-11 within 15 days of meetings, and rule provisions apply mutatis mutandis to divisions/transfers.
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