Bharat’s Amalgamations, Compromises & Arrangements under the Companies Act, 2013 (Practice & Procedure) – 2nd Edition 2026 is a comprehensive and practice-oriented guide that provides a clear roadmap for navigating corporate restructuring transactions under Indian company law. Designed with a strong focus on procedural compliance and practical execution, this book serves as an indispensable reference for professionals involved in mergers, demergers, compromises, and arrangements.

The book offers in-depth coverage of the statutory framework governing amalgamations and arrangements under the Companies Act, 2013, with detailed explanations of relevant sections, rules, and regulatory requirements. It explains the complete procedural lifecycle of corporate restructuring, starting from conceptualisation and board approvals to applications before the National Company Law Tribunal (NCLT), stakeholder meetings, approvals, and final implementation.

A key strength of this publication lies in its step-by-step procedural guidance. The book explains filing requirements, documentation, notices, disclosures, and compliance timelines in a structured and practical manner. It covers different forms of restructuring, including mergers, demergers, compromises with creditors, schemes of arrangement, fast-track mergers, cross-border mergers, and capital restructuring, ensuring comprehensive coverage of the subject.

The 2nd Edition has been thoroughly updated for 2026, incorporating recent amendments, procedural changes, and judicial interpretations. It includes important NCLT and NCLAT decisions, helping readers understand how tribunals interpret and apply the law in real-world restructuring cases. Practical insights into common procedural challenges, objections, and compliance pitfalls further enhance the usability of the book.

Special emphasis is placed on stakeholder protection, valuation issues, accounting treatment, regulatory approvals, and post-sanction compliances. The book also discusses the role of professionals such as Company Secretaries, Chartered Accountants, Advocates, and Valuers, making it highly relevant for interdisciplinary corporate practice.

Written in a clear, structured, and practitioner-friendly style, the book balances legal theory with hands-on procedural guidance, making it equally suitable for day-to-day professional use and academic reference. Checklists, procedural explanations, and practical observations ensure ease of understanding and application.

Bharat’s Amalgamations, Compromises & Arrangements under the Companies Act, 2013 (Practice & Procedure) – 2nd Edition 2026 is highly recommended for Company Secretaries, Chartered Accountants, corporate lawyers, insolvency professionals, compliance officers, in-house legal teams, and advanced law students. It is an essential resource for anyone dealing with corporate restructuring, offering clarity, accuracy, and confidence in handling complex amalgamation and arrangement matters under Indian company law.