15.1.9- Companies (Compromises, Arrangements and Amalgamations) Rules, 2016
9. Voting.—The person who receives the notice may within one month from the date of receipt of the notice vote in the meeting either in person or through proxy or through postal ballot or through electronic means to the adoption of the scheme of compromise and arrangement.
Explanation. For the purposes of voting by persons who receive the notice as shareholder or creditor under this rule–
(a) “shareholding” shall mean the shareholding of the members of the class who are entitled to vote on the proposal; and
(b) “outstanding debt” shall mean all debt owed by the company to the respective class or classes of creditors that remains outstanding as per the latest audited financial statement, or if such statement is more than six months old, as per provisional financial statement not preceding the date of application by more than six months.