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....anies Act, 2013; ^2[iia. 'Competent Authority' means any authority empowered under the Companies Act, 2013 or any subordinate legislation made thereunder to approve a scheme of merger or amalgamation;] iii. 'Cross border merger' means any merger, amalgamation or arrangement between an Indian company and foreign company in accordance with Companies (Compromises, Arrangements and A....

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....esultant company' means an Indian company or a foreign company which takes over the assets and liabilities of the companies involved in the cross border merger; x. The words and expressions used but not defined in these Regulations shall have the same meanings respectively assigned to them in the Act.     ************** NOTES:- 1.  Omitted vide....