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Scheme of Arrangement / Compromise (S.230)

NCLT-supervised scheme: application, creditor/member meetings, 75% majority, NCLT sanction. Scheme of Arrangement / Compromise (S.230) takes 7 steps over about 260 days and is filed with the ROC on CAA-1 and INC-28.

7 steps~260 days start to finishfiles CAA-1files INC-28

Last updated: 10 August 2026

What if it’s filed late?

MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee. OnCompliance tracks the date and warns you before it costs anything.

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What is the timeline for Scheme of Arrangement / Compromise (S.230)?

7 steps over about 260 days, filing CAA-1 and INC-28 with the ROC. Each deadline below runs from the step before it.

#StepForm filedDeadline
1Draft Scheme of ArrangementNonewithin 30 days
2Board Approves SchemeNonewithin 14 days
3File Application with NCLT (CAA-1)CAA-1within 30 days
4Notice to Creditors & MembersNonewithin 21 days
5Conduct Creditor/Member MeetingsNonewithin 45 days
6Obtain NCLT Sanction OrderNonewithin 90 days
7File INC-28 with ROCINC-28within 30 days

What are the steps, in order?

The 7 steps below run in order; the day counts show how long each one allows.

1

Draft Scheme of Arrangement

Draft the scheme with legal advisors covering all terms and conditions.

within 30 days · document made for you
2

Board Approves Scheme

Board of both companies approve the scheme.

within 14 days
3

File Application with NCLT (CAA-1)

File application with NCLT for directions on conducting meetings.

within 30 days · files CAA-1
4

Notice to Creditors & Members

Send notices and publish advertisement as per NCLT directions.

within 21 days · document made for you
5

Conduct Creditor/Member Meetings

Hold meetings. Scheme must be approved by 75% majority in value.

within 45 days
6

Obtain NCLT Sanction Order

File petition for NCLT sanction. Attend hearing and obtain order.

within 90 days
7

File INC-28 with ROC

File certified copy of NCLT order with ROC.

within 30 days · files INC-28
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Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.

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Common questions

How long does Scheme of Arrangement / Compromise (S.230) take?

About 260 days across 7 steps. The first step is: Draft Scheme of Arrangement.

Which MCA forms are filed for Scheme of Arrangement / Compromise (S.230)?

CAA-1 and INC-28.

What does it cost if CAA-1 and INC-28 are filed late?

MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee.

Can OnCompliance run Scheme of Arrangement / Compromise (S.230) for me?

Yes. OnCompliance runs the same steps in order, dates in view, with the paperwork made for you at each step.