Background The Corporate Laws (Amendment) Bill, 2026[1], introduced by Finance Minister Nirmala Sitharaman on 18th March 2026, proposes several significant changes to the M&A and corporate restructuring framework under the Companies Act, 2013 and the LLP Act, 2008. Key Highlights: [1] Bill No. 85 of 2026
The Ministry of Corporate Affairs (MCA) has officially notified the Companies (Specification of definition details) Amendment Rules, 2025 on 1 December 2025, revising the financial thresholds for classification as a “small company.” As per the notification, for the purposes of Section 2(85)(i) and (ii) of the Companies Act, 2013, a company will now be considered […]
Background On 4th September 2025, the Ministry of Corporate Affairs (MCA) notified the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025. These rules amend Rule 25 of the Companies (CAA) Rules, 2016, which deals with fast-track mergers and arrangements under Section 233 of the Companies Act, 2013. The amendment will be effective from 8 September […]
Background The trend of ‘reverse flipping’ has been picking up in India for many startups in recent times. Some of the reasons for such trend are the resilience and growth of the country’s IPO market which provides investors with a viable exit strategy and good valuation, and government support for the startup ecosystem. Considering the […]
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