Tag: Section 232

MCA clarification on ‘appointed date’ u/s 232(6) of the Companies Act 2013 for merger/amalgamation

MCA clarification on ‘appointed date’ u/s 232(6) of the Companies Act 2013 for merger/amalgamation. MCA issues circular to remove doubts/ambiguities in “appointed date” and “acquisition date” with respect to mergers/amalgamations  Ministry of Corporate Affairs has issued a circular today clarifying the import of section 232(6) of the Companies …