Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025
Section 233 of the Companies Act, 2013 (‘the Act’) read with Rules1 provides for fast-track merger or amalgamation of: (a) Two or small companies; (b) A holding company or its wholly owned subsidiary; (c) Two or more start-up companies and (d) one or more start-up company with one or more small company.
