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Buyback of shares

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Querist : Anonymous

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Querist : Anonymous (Querist)
14 October 2014 What are the provisions regarding buyback of shares as per Companies Act 2013
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
14 October 2014 refer the link below

https://taxguru.in/company-law/buyback-securities-shares-companies-act-2013.html
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Querist : Anonymous

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Querist : Anonymous (Querist)
15 October 2014 In section 68 it is mentioned that no buyback shall be made out of proceeds of an earlier issue of same kind of shares,
What does it mean?
is it that while calculating 10% or 25%, we won't consider share capital as it is the only capital issued from beginning which is now required to be bought back.
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