INDEX PARTICULARS; I- Introduction; II- Reasons for Growth Of Cross-Border Merger And Acquisition; a. Strategic Motives; b. Market Motive; c. Economic Motive; Cross Border M&A and FDI; III- Things To Be Kept In Mind Before Making A Foreign Acquisition; a. Funding Availability; b. Identifying Acquisition Targets; c. Obtaining The Right Fit; d. Economic Timing; e. Political Stability And Government Regulation; f. Post-Acquisition Integration Plan; IV- Indian Acquisition Abroad; V-Legal Position; a. Types Of Merger; b. Procedural Steps For M&A; c. Legal Aspects Of M&A; a. Companies Act; b. Due Diligence; c. Overseas Direct Investment; d. Indian Corporate And Securities Law Issues; e. Compliance With The Provisions Of The SEBI Takeover Code; f. Stamp Duty Implication; g. Examples Of Merger Of Foreign; Companies With Indian Companies; h. Indian Tax Issues; VI-Conclusion