Section 232 of the Companies Act 2013 deals with the procedures and requirements for the merger of two or more companies. This guide caters relevant sections in mergers and acquisition including section 230, section 232, section 233, section 234 of the companies act, etc. It includes the preparation and approval of a merger scheme, shareholder approval, and oversight by the National Company Law Tribunal (NCLT). Section 230 provides the legal framework for compromises or arrangements between a company and its creditors. Section 233 outlines the consequences of a merger, such as transfer of assets, liabilities, and contracts to the newly merged company. Section 234 provides provisions for the amalgamation of companies, covering the transfer of assets, liabilities, and shareholder interests to the amalgamated company. For comprehensive understanding on compliances under merger and acquisition read the article in detail.