https://www.taxtmi.com/highlights?id=92363 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 ≤ Rs.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. en-us Tue, 09 Sep 2025 18:42:06 +0530 Tue, 09 Sep 2025 18:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92363 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 ≤ Rs.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. Highlights Companies Law Tue, 09 Sep 2025 18:42:06 +0530 https://www.taxtmi.com/highlights?id=92363