IN CA (CAA) NO. 179/MB/2025 In the matter of the Companies Act, 2013; AND In the matter of Section 230-232 of the Companies Act, 2013 and other applicable provisions of the Companies Act, 2013 read with Companies (Compromises, Arrangements and Amalgamation) Rules, 2016;

AND In the matter of Scheme of Amalgamation between ARRKA INFOSEC PRIVATE LIMITED, (“Petitioner Company No. 1/Transferor Company”)

WITH PERSISTENT SYSTEMS LIMITED, (“Petitioner Company No. 2/Transferee Company”);

ARRKA INFOSEC PRIVATE LIMITED (CIN: U72200PN2012PTC141873)

…Petitioner Company No. 1/Transferor Company WITH PERSISTENT SYSTEMS LIMITED (CIN: L72300PN1990PLC056696)

… Petitioner Company No. 2/Transferee Company (collectively referred to as “Petitioner Companies”)

Order pronounced on 21.04.2026 Coram :

Shri Prabhat Kumar Shri Sushil Mahadeorao Kochey Hon’ble Member (Technical) Hon’ble Member (Judicial)

Appearances:

For the Petitioner Companies : Adv. Hemant Sethi a/w Adv. Tanaya Sethi For Income Tax Department : Adv. Subir Kumar, a/w Adv. Diksha Pandey FOR Regional Director : Mr. Bhagwati Prasad (Additional Director)

ORDER

1. The present Company Scheme Petition has been filed in the matter of the Scheme of Amalgamatio