Bharat’s Amalgamations, Compromises & Arrangements by CS. Ajay Kumar – 2nd Edition 2026.

Main Description / Overview

Undeniably, this book makes complex corporate compromises very clear. For instance, the author explains the strict rules of the National Company Law Tribunal easily.

Consequently, readers easily grasp the exact statutory modes of handling business mergers. Ultimately, it logically divides the subject into foundational concepts and practical court procedures.

Furthermore, it covers everything from purchasing minority shareholding to public interest amalgamations. Therefore, it acts as an essential daily reference tool for corporate legal professionals.

Target Audience

Clearly, this book serves Indian company secretaries and corporate lawyers directly. Therefore, it gives direct help to these specific users.

• First, it supports chartered accountants handling complex business restructuring.

• Second, it helps young advocates drafting urgent NCLT petitions.

• Third, it guides business owners wanting clear rules on share capital reduction.

Key Features of the 2nd Edition

Significantly, CS Ajay Kumar updated this comprehensive guide for the year 2026. As a result, it offers several highly useful tools for readers.

• First, it integrates the latest NCLT and NCLAT statutory rules perfectly.

• Furthermore, it includes comprehensive analyses of stamp duty during corporate mergers.

• Specifically, it provides clear discussion points on merging with foreign companies.

• Moreover, it explains the complex process of acquiring dissenting shareholders clearly.

• Additionally, it uses simple language to explain topic-wise landmark case laws.

Detailed Chapter Breakdown

Structurally, the book covers all major restructuring topics across five distinct parts. Initially, it maps the entire jurisdiction of the NCLT perfectly.

• First, Part B clearly explains the core rules for compromises and arrangements under the 2013 Act.

• Next, Part C fully details the exact types of mergers requiring Central Government sanction.

• Furthermore, Part D perfectly outlines the procedures for drafting specimen schemes of amalgamation.

• Moreover, Part E tackles the complex regulations regarding the formal reduction of share capital.

• Finally, the extensive appendices detail all relevant procedural rules and official notifications.

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