Preservation of books and papers of amalgamated companies
Section 239 of the Companies Act, 2013 deals with preservation of books and papers of amalgamated companies. The books and papers of a company which has been amalgamated with, or whose shares have been acquired by, another company under this Chapter shall not be disposed of without the prior permission of the Central Government and before granting such permission, that Government may appoint a person to ex The Act came into force on 01 Apr 2014.
The books and papers of a company which has been amalgamated with, or whose shares have been acquired by, another company under this Chapter shall not be disposed of without the prior permission of the Central Government and before granting such permission, that Government may appoint a person to examine the books and papers or any of them for the purpose of ascertaining whether they contain any evidence of the commission of an offence in connection with the promotion or formation, or the management of the affairs, of the transferor company or its amalgamation or the acquisition of its shares.
Section 239, The Companies Act, 2013 (Act 18 of 2013).
Made under this section, and citing it
3 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 239
What does Section 239 of the Companies Act deal with?
Section 239 of the Companies Act is headed "Preservation of books and papers of amalgamated companies". The books and papers of a company which has been amalgamated with, or whose shares have been acquired by, another company under this Chapter shall not be disposed of without the prior permission of the Central Government and before granting such permission, that Government may appoint a person to ex
How do I find court cases under Section 239 of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 239, section 239 Companies Act, section 239 of the Companies Act. People searching for it also type companies act 2014 section 239. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 239 of the Companies Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there are 3: most recently Companies (Transfer of Pending Proceedings) Amendment Rules, 2017 (2017), then Companies(Transfer of Pending Proceedings) Second Amendment Rules, 2017 (2017), and 1 more.
When did Section 239 of the Companies Act come into force?
Section 239 of the Companies Act, cited as Companies Act 239, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.