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Analysis of Buy Back of shares

Posted by CA LOKESH KASAT, FCA, M.Com 01 June 2020 2443 Views

Section 68 of the Companies Act 2013 contains provisions with respect to Buy Back of Shares.Every Buy-Back shall be completed within 12 months from the date of passing the Special Resolution, and between two Buy Backs, there must be a difference of at least 12 months.




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