BUY-BACK OF SHARES (Law & Procedure)
by CS Khushboo PatodiContents at a glance
| Bharat? | 5 |
| Preface | 7 |
| About the Author | 9 |
| Detailed Contents | 13 |
| Chapter 1 Introduction to Buyback of Own Securities | 1 |
| Chapter 2 Law Relating to Buyback of Own Securities | 11 |
| Chapter 3 Methods for Buyback of Own Securities | 16 |
| Chapter 4 Sources for Buyback of Own Securities | 41 |
| Chapter 5 Dematerialization and ISIN Requirement for Buyback of Own Securities | 43 |
| Chapter 6 Process and Conditions for Buyback of Own Securities | 46 |
| Chapter 7 Accounting Treatment with Journal Entries and Income Tax Provisions of Buyback | 60 |
| Chapter 8 Comparison of Buyback | 72 |
| Chapter 9 Restrictions on Buyback | 78 |
| Chapter 10 Frequently Asked Questions on Buyback of Shares and Case Law | 81 |
| Chapter 11 Forms in Buyback of Shares | 92 |
| Chapter 12 Schedules and FEMA Regulations | 196 |
| Chapter 13 Formats | 104 |
| Chapter 14 Board Resolution for Listed Company | 232 |
| Appendix 1 Relevant provisions of Companies Act, 2023 | 245 |
| Appendix 2 Companies (Share Capital and Debentures) Rules,2014 — Relevant Rule & Forms | 250 |
| Appendix 3 Securities and Exchange Board of India(Buy-Back of Securities) Regulations, 2018 | 274 |
About the Author
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