Regulation 60 — Filing of copy of scheme of amalgamation in case of amalgamation of wholly owned subsidiary(ies) or companies wholly owned by a person

(1) Subject to the provisions of
section 284 of the Act, the transferee company shall file a copy of the scheme of amalgamation as
approved by the board of each amalgamating company, on Form-8 with the registrar within thirty
days of date of resolution.
(2) Where the amalgamating companies have passed the resolution on different dates,
Form-8 along with scheme of amalgamation shall be filed within thirty days from the date of latest
passed resolution.
(3) The registrar on being satisfied that all the requiremen ts of the Act and these
regulations have been complied with, shall issue an acknowledgement either physically or
electronically in the form as set out in Annexure-T.