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    <description>Amendments expand takeover exemptions to include acquisitions under an Insolvency and Bankruptcy Code resolution plan and RBI-guided debt restructuring, add tribunals alongside courts, and provide that lender conversions and purchases from lenders are exempt only if conditions are met: RBI-prescribed pricing certified by two independent valuers, three-year lock-in (with adjustments for prior lock-ins), shareholder special resolution, and enhanced issuer disclosures including ultimate beneficial owners, business model, audited financials and turnaround roadmap.</description>
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