Guide to Mergers, Amalgamations & Takeovers by CS (Dr.) D.K. Jain CS Abha Jaiswal – 2nd Edition 2026

Description

Chapter 1 – Compromises, Arrangements and Amalgamations

Chapter 2 – Compromise or Arrangements –

Chapter 3 – Enforcement of Compromise or Arrangement –

Chapter 4 – Merger and Amalgamation –

Chapter 5 – Merger or Amalgamation of Certain Companies by the Central Government under Fast Track Route –

Chapter 6 – Merger or Amalgamation with Foreign Company

Chapter 7 – Acquisition of Shares of Dissenting Shareholders

Chapter 8 – Purchase of Shares from Minority Shareholders –

Chapter 9 – Amalgamation in Public Interest –

Chapter 10 – Scheme Relating to Transfer of Shares –

Chapter 11 – Preservation of Books & Papers –

Chapter 12 – Offences Committed Prior to Merger –

Chapter 13 – GST Implications of Mergers, Amalgamations and Takeovers –

Appendix 1 – Verification of Status of the Transferor and

Transferee Companies before Proceeding Ahead for Scheme of Arrangement/Merger and Amalgamation –

Appendix 2(1) – Tentative Timeline for Various Activities for

Approval of Scheme of Arrangement/Merger for Seeking Approval of NCLT u/s 230-232 of the Companies Act, 2013 –

Appendix 2(2) – Tentative Timeline for Various Activities for Approval Scheme of Arrangement/Merger for Seeking Approval of the Central Government (Regional Director) u/s 233 of the Companies Act, 2013 –

Appendix 2(3) – Common Check List for Attachment of Documents alongwith the Scheme for First Stage Application to NCLT u/s 230-232 –

Appendix 2(4) – Cross Verification of the Documents/Application and Scheme –

Appendix 2(5) – Requirement for Filing of Forms to the RoC –

Appendix 2(6) – Requirement for Filing of Documents with the NCLT –

Appendix 3 – Specimen Resolutions under sections 230-232 of the Companies Act, 2013 –

Appendix 4 – Specimen Consents –

Appendix 5 – Specimen of the Auditors Certificate for the Scheme of Arrangement/Merger and Amalgamation –

Appendix 6 – Specimen Notices to be published under sections 230-232 of Companies Act, 2013 –

Appendix 7 – Specimen Notices to ROC, etc. and specimen of additional information that may be called for –

Appendix 8 – Specimen Affidavits under sections 230-232 of the Companies Act, 2013 –

Appendix 9 – Specimen Schemes on Merger/Demerger/ Amalgamation/Hive-off –

Appendix 10 – Specimen Applications under sections 230-232 of Companies Act, 2013

Appendix 11 – Specimen of Petition for seeking approval for Scheme of Arrangement for Demerger before the Hon’ble Tribunal –

Appendix 12 – Meeting of the Creditors –

Appendix 13 – Other Specimens –

Appendix 14 – Specimen Agreements, Resolutions and Public Announcement –

Appendix 15 – Due Diligence of Mergers and Amalgamation –

Appendix 16 – Activity Schedule for a Merger/Amalgamation –

Appendix 17 – Statutory provisions under Companies Act alongwith relevant Circulars and Notifications –

Appendix 18 – Relevant National Company Law Tribunal Rules –

Appendix 19 – Reserve Bank of India Regulations — FEMA (Cross Border Merger) Regulations, 2018 –

Appendix 20 – Provisions related to the Amalgamation, merger and demerger under the Income Tax Act, 2025 –

Appendix 21 – Accounting Standard (AS) 14 –

Appendix 22 – Merger and Acquisitions under the Competition Act, 2002 –

Appendix 23 – SEBI Regulations, Stock Exchange Circulars and Guidelines –

Appendix 24 Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011