Compromise, arrangement, merger and capital restructuring
Board/NCLT/creditor/shareholder approvals, valuation, accounting, tax, stamp, Competition and filing sequence.
Primary authority: India Code · MCA portal
Local legal-text status: PROFESSIONAL_WORKFLOW_NOT_STATUTORY_TEXT
Currentness control: Verify Act, Rule, notification, circular, Form/instruction kit and portal implementation for the event date.
End-to-end control
Finin2min implementation framework
Trigger and scope
Board/NCLT/creditor/shareholder approvals, valuation, accounting, tax, stamp, Competition and filing sequence.
Evidence and control
Maintain maker-checker workflow, resolutions, attendance/consent, registers, contracts, valuation, certifications, filing and payment evidence.
Consequence
Failure may lead to invalid corporate action, additional fee, adjudication, penalty, disqualification, prosecution or stakeholder remedy.
Transaction application
Identify the actor, event date, governing tax year or reporting period, authority, document version and every cumulative condition. Record why each limb is satisfied, disputed or not applicable.
Authority, consent and execution
Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.
Evidence and retention checklist
Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.
Limitation, forum and remedies
Do not assume a general limitation period. Check the specific Act, Rule, notification, portal window, condonation power, appeal route and judicial treatment applicable to the event date.
Cross-law overlays
Overlay SEBI, FEMA, Competition, tax, GST, stamp, registration, accounting, secretarial standards and IBC.