Flock blog
Reading regulatory filings, sourced and dated.
Plain-English guides to the public filings Flock tracks: 13F reports, NSE and BSE shareholding patterns, bulk and block deals, and FII/DII flows. Every claim links to its source. Research, not advice.
What Is a Fast Track Merger? Section 233
A fast track merger under section 233 of the Companies Act, 2013 skips the Tribunal: who may use it, the ninety per cent vote, and who confirms it instead.
What Is a Cross Border Merger? Section 234
A cross border merger under section 234 of the Companies Act, 2013 needs a notified country and RBI approval, and it runs in both directions. Here is the text.
Amalgamation in Public Interest: Section 237
Amalgamation in public interest under section 237 of the Companies Act, 2013 is ordered by the Central Government, not voted on. Here is what the section says.
Registration of a Scheme Offer: Section 238
Registration of a scheme offer under section 238 of the Companies Act, 2013: the circular cannot be issued until the Registrar registers it. Here is the text.
Preservation of Books After Amalgamation
Preservation of books after amalgamation: section 239 of the Companies Act, 2013 bars disposal without Central Government permission. Here is what it says.
Officer Liability After a Merger: Section 240
Officer liability after a merger survives it. Section 240 of the Companies Act, 2013 keeps offences by a transferor's officers in default alive after the deal.
Exclusion of Time in Limitation: Section 358
Exclusion of time in limitation under section 358 of the Companies Act, 2013 stops the clock for a company in winding up. Here is exactly which period is cut.
Liability Where Proper Accounts Not Kept: s. 338
Liability where proper accounts not kept: section 338 of the Companies Act, 2013 looks back two years from a winding up and gives officers one defence.
Debts Provable in Winding Up: Section 324
Debts provable in winding up: section 324 of the Companies Act, 2013 admits debts of all descriptions to proof, contingent and future claims included.
Void Transfers in Winding Up: Sections 334, 335
Section 334 of the Companies Act, 2013 voids transfers in a winding up made after commencement, unless the Tribunal orders otherwise. Section 335 voids sales.
Statement That a Company Is in Liquidation: S. 344
A statement that company is in liquidation is required by section 344 of the Companies Act, 2013 on every invoice, order for goods and business letter.
Company Books as Evidence in Winding Up: S. 345
Company books as evidence in winding up: section 345 of the Companies Act, 2013 makes them prima facie evidence of the truth of the matters they record.
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