https://www.taxtmi.com/notifications?id=145968 The amendment revises the definition framework in regulation 2 by omitting clause (vii) and inserting a definition of Competent Authority as any authority empowered under the Companies Act, 2013 or subordinate legislation to approve a scheme of merger or amalgamation. It also substitutes the expression "Competent Authority" for "NCLT" in regulations 4, 5, 7 and 9, updating the merger approval references used in the principal regulations. en-us Fri, 29 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145968 The amendment revises the definition framework in regulation 2 by omitting clause (vii) and inserting a definition of Competent Authority as any authority empowered under the Companies Act, 2013 or subordinate legislation to approve a scheme of merger or amalgamation. It also substitutes the expression "Competent Authority" for "NCLT" in regulations 4, 5, 7 and 9, updating the merger approval references used in the principal regulations. Notifications FEMA Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145968