21 Statement of compliance in mergers and amalgamations :-

For the purpose of sub section (7) of section 232 of Act , every company in relation to which an order is made under sub section (3) of section 232 of the act shall until the scheme is fully implemented, file with the registrar of companies, the statement in Form No.CAA.8 along with such fee as specified in the  companies (Registration offices and Fees) Rules,2014 within two hundred and ten days from the end of each financial year.