Buy-Back of Shares (Law & Procedure) by CS Khushboo Patodi – Edition 2025

Description

Chapter 1          Introduction to Buyback of Own Securities

Chapter 2          Law Relating to Buyback of Own Securities

Chapter 3         Methods for Buyback of Own Securities

Chapter 4          Sources for Buyback of Own Securities

Chapter 5          Dematerialization and ISIN Requirement for Buyback of Own Securities

Chapter 6          Process and Conditions for Buyback of Own Securities

Chapter 7          Accounting Treatment with Journal Entries and Income Tax Provisions of Buyback

Chapter 8          Comparison of Buyback

Chapter 9          Restrictions on Buyback

Chapter 10        Frequently Asked Questions on Buyback of Shares and Case Law

Chapter 11        Forms in Buyback of Shares

Chapter 12        Schedules and FEMA Regulations

Chapter 13        Formats

Chapter 14        Board Resolution for Listed Company

Appendix 1       Relevant provisions of Companies Act, 2023

Appendix 2       Companies (Share Capital and Debentures) Rules, 2014 — Relevant Rule & Forms

Appendix 3    Securities and Exchange Board of India
(Buy-Back of Securities) Regulations, 2018