Amalgamation — Glossary

◈Definition

Amalgamation is a merger of two or more companies into one — either a new company or one of the combining companies as the surviving entity. Amalgamations are effected through a scheme approved by the National Company Law Tribunal (NCLT) under Section 232 of the Companies Act 2013. Once the scheme is approved and filed, the amalgamating companies cease to exist and their assets, liabilities, and legal personality transfer to the surviving company. MCA flags such companies as 'Amalgamated'.

◉See also

Strike-off
The removal of a company's name from the Register of Companies.
Liquidation
The formal winding-up of a company, realisation of its assets, and distribution to creditors and shareholders.

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