Skip to main content
NCLT1 min read

Merger and Amalgamation

Combination of two or more companies into one under Sections 230-234 of Companies Act 2013, subject to NCLT approval. Requires shareholder and creditor approval (75% in value), valuation report, and compliance with Competition Act thresholds.

Last updated: 17 May 2026

Frequently Asked Questions (FAQs)🔗

Q1. What is Merger and Amalgamation in Indian corporate law?
Combination of two or more companies into one under Sections 230-234 of Companies Act 2013, subject to NCLT approval. Requires shareholder and creditor approval (75% in value), valuation report, and compliance with Competition Act thresholds.
Q2. Why is Merger and Amalgamation important for compliance?
Merger and Amalgamation is adjudicated by the National Company Law Tribunal under the Companies Act, 2013 or IBC. Understanding this concept is essential for ensuring regulatory compliance, avoiding penalties, and making informed corporate decisions in India.
Q3. Who should know about Merger and Amalgamation?
Merger and Amalgamation is relevant for company secretaries, compliance officers, chartered accountants, corporate lawyers, board members, and all professionals dealing with NCLT regulatory matters in India.

Contextual Analysis & Regulatory Updates🔗

Read our latest analysis and critical updates on corporate circulars related to NCLT: