MCA has amended the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 to widen the scope of fast-track mergers under Section 233. The route now covers start-ups, Section 8 companies, group subsidiaries, and foreign holding–Indian subsidiary structures, subject to debt and compliance limits. New forms (CAA-9, 10, 10A, 11, 12) and auditor certification requirements have been introduced, with filings to the Central Government within tight timelines. This move streamlines corporate restructuring while ensuring regulatory and creditor safeguards.
