Description Amalgamations, Compromises & Arrangements under Companies Act, 2013 (Practice & Procedure)– 2nd Edition (2026) is a comprehensive and practice-oriented guide on corporate restructuring under the Companies Act, 2013. Authored by CS. Ajay Kumar and published by Bharat Publishers, this updated edition provides in-depth coverage of mergers, demergers, amalgamations, compromises, and arrangements, along with procedural aspects before the NCLT and other regulatory authorities. With 448 pages of detailed analysis, statutory references, and practical insights, the book serves as an essential reference for company secretaries, chartered accountants, advocates, insolvency professionals, corporate advisors, and law students involved in corporate restructuring and compliance. �� Key Features: Exhaustive coverage of amalgamations, compromises & arrangements Updated with latest amendments, rules & NCLT jurisprudence Step-by-step procedural guidance with practical insights Authored by an experienced corporate law professional �� Limited-Period Offer: Flat 25% Discount with Free Shipping Chapter Contents Pages Bharat 5 About the Author 6 Foreword to the First Edition 7 Preface to the Second Edition 9 Detailed Contents 15 Part A Chapter I Introduction to Concept of Compromises, Arrangements and Amalgamations 1 Chapter II Constitution and Jurisdiction of National Company Law Tribunal (NCLT) and National Company Law Appellate Tribunal (NCLAT) 3 Chapter III Procedure in General of Working of NCLT/NCLAT 7 Part B Compromises, Arrangements and Amalgamations under Companies Act, 2013 Chapter IV Compromise and Arrangement 19 Chapter V Merger and Amalgamation of Companies 46 Chapter VI Merger or Amalgamation of Company with Foreign Companies 56 Chapter VII Power to Acquire Shares of Shareholders Dissenting from Scheme or Contract approved by Majority 60 Chapter VIII Purchase of Minority Shareholding 64 Chapter IX Power of Central Government to provide for Amalgamation in Public Interest 70 Chapter X Registration of Offer of Schemes Involving Transfer of Shares 72 Chapter XI Miscellaneous Provisions 81 Chapter XII Summary of Procedural Requirements for Merger or Amalgamations before National Company Law Tribunal 82 Part C Types of Merger or Amalgamation to be Sanctioned by Central Government (RD) [RD can refer such matters to NCLT] Chapter XIII Types of Merger or Amalgamation to be Sanctioned by Central Government 89 Part D Important Aspects of Merger/Amalgamation Chapter XIV Stamp Duty in Case of Mergers/Amalgamations 118 Chapter XV Specimen Schemes of Merger/Amalgamation and Demerger 121 Chapter XVI Topic Wise Case Laws relating to Compromises, Arrangements and Amalgamations 150 Part E Reduction of Share Capital Chapter XVI Reduction of Share Capital 168 Appendix I Notifications/Circulars relating to Constitution of National Company Law Tribunal (NCLT)/ National Company Law Appellate Tribunal (NCLAT) 189 Appendix II National Company Law Tribunal Rules, 2016 193 Appendix III National Company Law Tribunal (Amendment) Rules, 2016 265 Appendix IV National Company Law Tribunal (Amendment) Rules, 2017 272 Appendix V National Company Law Tribunal (Amendment) Rules, 2020 274 Appendix VI National Company Law Appellate Tribunal Rules, 2016 276 Appendix VII Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 306 Appendix VIII National Company Law Tribunal (Procedure for Reduction of Share Capital of Company) Rules, 2016 347 Appendix IX Companies (Transfer of Pending Proceedings) Rules, 2016 357 Appendix X Notifications/Circulars relating to Commencement of Sections of Companies Act, 2013 dealing with Compromises, Arrangements and Amalgamations and Reduction of Share Capital 360 Appendix XI Provisions of Companies Act, 2013 relating to Merger/Amalgamation 362 Appendix XII Companies (Registration Offices and Fees) Rules, 2014 368 Appendix XIII List of Regional Directors with their Addresses and Jurisdiction 417 Appendix XIV List of Registrar of Companies with their Addresses 419
