The business sector around the world is transforming its operations through different forms of consolidation techniques, such as mergers and acquisitions, in order to address the challenges raised by the current trend of globalisation. Cross-border mergers and acquisitions ( M&As) have increased sharply over the last two decades, partly as a result of financial liberalization policies, government policies and regional agreements. This paper aims to highlight the current key legislation and regulations governing Indian M&A activity with special emphasis on cross- border mergers and acquisitions.

Keywords:- Mergers , Acquisitions, Cross-border, government policies