The book would be a rich reservoir of ready reference to the exponent, a hand-holder for the novice and a simple do-it-yourself manual for a person who wishes to start out on his own!

The New Edition includes Chapters on : Provisions of Companies Act dealing with Corporate Reorganisation • Chapter V—Compromise, Arrangements and Reconstructions Analysis of Section 390 • Analysis of Section 391 • Analysis of Section 392 • Analysis of Section 393 • Analysis of Section 394 • Analysis of Section 394A • Analysis of Section 395 • Analysis of Section 396 • Analysis of Section 396A • Analysis of Section 494—Another Type of Re-construction • Amalgamation and the Sick Industrial Com-panies (Special Provisions) Act • Merger of Investment Companies • Demerger of Companies through Courts • Mergers Derailed • Takeover through Mergers • All About Reverse Mergers • Mega Mergers: Their Rationale and Features • Hiving off the Business (Sale of Undertaking) • Legal and Tax Aspects of Hiving off Business • Tax Aspects of Amalgamation • Tax Consequences of Demerger • Merger of Sick Industries Under Section 72A • Valuation of Business—An Accountant’s Approach • Accounting for Amalgamations (AS 14): A Critique • Secretarial Practice in Relation to Amalgamation • Human Dimensions of Mergers and Acquisitions • Merger of Foreign Companies with Indian Companies • Reduction of Share Capital—An Innovative Tool • Select Facets of Buy Back Law and the Law Dealing with Arrangement • Amalgamation of Banking Companies—The Past, Present & Future • Multiple Schemes—Floating Mergers • Income-tax Implications Arising out of Reduction of Capital and on Buyback of Shares • Demerger of Cement Division by L&T • Transformation of a Financial Institution to a Universal Bank–The ICICI Story • Corporate Debt Restructuring (CDR).