To simplify corporate restructuring and reduce procedural delays, the Government amended the Companies (Compromises, Arrangements and Amalgamations) Rules 2016 via notification dated on 4th September, 2025. Analyse the a

Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 were amended on 4th September, 2025 to include following additional classes of companies in Rule 25 for availing fast-track merger/demerger procedure: Two or more unlisted companies (other than section 8 companies) which meet prescribed thresholds of outstanding loans, debentures or deposits; Holding company and subsidiary companies excluding cases where transferor company is a listed company; Two or more subsidiaries of the same holding company excluding cases where transferor company is a listed company. Alternative Answer 4(a) Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 were amended on 4th September, 2025 to include following additional classes of companies in Rule 25 for availing fast-track merger/demerger procedure: one or more unlisted company, (not being company referred to in section 8 of the Act) with one or more unlisted company, (not being company referred to in section 8 of the Act), where every company involved in the merger- has, in aggregate, outstanding loans, debentures or deposits not exceeding ₹200 crore, and has no default in repayment of loans, debentures or deposits referred to in sub-clause (a), on a day, not more than thirty days before the date of notice referred to in section 233(1)(a) of the Act and on the date of filing of scheme under section 233(2) of the Act: a holding company (listed or unlisted) and a subsidiary company (listed or unlisted). Provided that this clause shall not apply where the transferor company or companies are listed; one or more subsidiary company of a holding company with one or more other subsidiary company of the same holding company where the transferor company or companies are not listed.