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Buy-back of shares

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(Querist)
16 February 2016 The requirement in Explanatory Statement as mentioned in Rule 17 (n) that financial statements should not be older than 6 months is applicable for a Private Limited company where Buy-back is less than 10% of PC & FR?
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CS Divesh Goyal

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CS Divesh Goyal (Expert)
17 February 2016 yes applicable on private limited company.
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