Merger of Two Private Limited Companies: Decoding Section 233 of Companies Act, 2013

Two or more small companies, holding company and its wholly owned subsidiary company or such other class of companies as may be prescribed may enter into a scheme of merger or amalgamation under section 233 …

We have filed the Income Tax returns for any Assessment year (AY) and have claimed a refund. But neither did we receive the refund nor we have any news on the same.