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MCA removes ambiguities in ‘appointed date’ and ‘acquisition date’ with respect to mergers

August 22, 2019
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The Ministry of Corporate Affairs (MCA) has clarified that the companies may choose the appointed date of mergers/ or amalgamation based on occurrence of an event, which is relevant to the merger between two companies. The appointed dated under the scheme shall also be the acquisition date and date of transfer of control for the purpose of conforming to accounting standard.
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taxmann.com
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