AdvertisementSummary: The Fast Track Merger mechanism under Section 233 of the Companies Act, 2013, read with Rule 25 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, provides a simplified merger route without approaching the NCLT for eligible companies. It covers specified categories including small companies, holding and wholly-owned subsidiary companies, start-up companies, certain unlisted companies meeting specified debt and repayment conditions, and permitted cross-border mergers. Fast Track Merger under Section 233: Overview and BenefitsThe Fast Track Merger (FTM) mechanism under Section 233 of the Companies Act, 2013, read with Rule 25 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, provides a simplified route for mergers and amalgamations that does away with the requirement of approaching the National Company Law Tribunal (NCLT). C. Fast Track Merger Procedure: Step-by-Step Process and FormsSr. 21 days’ notice (if meeting held) 8 Filing of e-Form MGT-14 File the approved resolution with the RoC in e-Form MGT-14.