LatestCorporate Compliance 5 July 2026
Merger Rules Updated
The September 2025 amendment has introduced a faster restructuring route for startups through the Fast Track Merger 2.0, affecting private limited companies and their compliance with the Companies Act, Tax, and Ind AS 102, as well as Regulation 32 of SEBI LODR Regulations, companies must now adhere to the new ESOP compliance checklist and the 2026 IVS mandate
The Fast Track Merger 2.0 has been introduced through the September 2025 amendment, *significantly* changing the restructuring landscape for startups. Key points to consider include:
- 2026 IVS Mandate
- ESOP Compliance Checklist for Private Limited Companies: Companies Act, Tax & Ind AS 102
- Regulation 32 of SEBI (LODR) Regulations,
private limited companies must now comply with the new regulations, ensuring they meet the required standards for the Fast Track Merger 2.0, it is essential for companies to review and understand the implications of these changes
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