What are the documents that are required to be filed under the Companies (Court) Rules, 1959 so as to facilitate the court to sanction the scheme of demerger?

The petition for sanctioning a scheme of demerger is required to be made in Form No. 40 of the Companies (Court) Rules, 1959. The following documents are necessary for enabling the High Court (or NCLT, as applicable now) to sanction the scheme (as per Rule 79 of Companies (Court) Rules, 1959): Company Petition (Form No. 40 with Court Fee). An affidavit verifying the petition in Form No. 3. The Scheme of Demerger. Memorandum and Articles of Association of the companies involved. Audited Accounts of the companies involved. Independent Professional Valuer Report. Copy of the Chairman's Report in Form No. 35 (for the meetings of creditors/members). Six copies of Form No. 5 (being the advertisement of petition) and Form No. 6 (being the notice of petition) to be issued to the Regional Director, Department of Company Affairs, and Registrar of Companies.