Fast Track Merger under Companies Act 2013 - Procedures and Compliances

The term merger has not been defined under the Companies Act, 2013 ("CA, 2013") but in commercial terms, a merger is a combination of two or more existing companies which merge their identities to form a different entity

source https://www.caclubindia.com/articles/fast-track-merger-under-companies-act-2013-procedures-compliances-48977.asp