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Mergers & Acquisitions under the Companies Act, 2013: A ...

www.icai.org THE CHARTERED ACCOUNTANT September 2018 77 Mergers & Acquisitions Mergers & Acquisitions under the Companies Act, 2013: A Critical Analysis On 7th December 2016 the Ministry of Corporate Affairs notified 90 sections of the Companies Act, 2013 and these were made effective from 15th December, 2016. These sections also include

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