The Ministry of Corporate Affairs (“MCA”) has notified Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025. Existing forms CAA-9, CAA-10, CAA-10A, CAA-11 and CAA-12 have been substituted with new forms. The updated forms are in effect since September 4, 2025
Key Highlights of the amendment are as follows:
- Changes in the form: Following forms have been modified
- Form CAA-9, used to send notice of the scheme inviting objections or suggestions.
- Form CAA-10, used for declaring solvency
- Form CAA-10A, the certificate issued by the auditor
- Form CAA-11, the notice of approval of the scheme which is to be filed by the transferee company to the Central Government, Registrar, and the Official Liquidator
- Form CAA-12, the confirmation order of scheme of merger or amalgamation or transfer or division of undertaking between the parties.
- The transferee company shall, within a period of fifteen days after the conclusion of the meeting of members or class of members or creditors or class of creditors, file a copy of the scheme as agreed to by the members and creditors, along with a report of the result of each of the meetings and the report of the registered valuer in Form No. CAA.11 (as attachment to Form RD-1), with the Central Government, along with the prescribed fees.
- A company regulated by a sectoral regulator such as Reserve Bank of India, Securities and Exchange Board, Insurance Regulatory and Development Authority of India or Pension Fund Regulatory and Development Authority must issue notice to the respective regulators for objections or suggestions within the period specified.
Please note the notification is dated 4th September 2025, however it was made available on public domain on 8th September 2025.
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Source: Ministry of Corporate Affairs
