Partner, Varun Vaish and Senior Associate, Kashish Khattar have recently authored an article titled, ‘Simplified Corporate Procedure in 2025: A Paradigm Shift in Corporate Restructuring’.
This article delves into the recent amendments to the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, notified by the Ministry of Corporate Affairs on September 4, 2025. It explores how these changes mark a significant shift in India’s corporate restructuring regime—particularly through the expansion of the Fast-Track Merger framework to include a broader set of entities and transactions, including de-mergers. The analysis provides a comparative overview of the old and new provisions, highlights procedural updates, and offers a critical perspective on the practical implications and remaining challenges under the revised framework.
