Buy-Back of Shares (Law & Procedure) 1st Edition 2025

Buy-Back of Shares (Law & Procedure) is a focused and practical guide explaining the legal framework and procedural aspects governing buy-back of shares under the Companies Act, 2013 and allied regulations. The book examines objectives of buy-back, permissible methods, statutory limits, sources of funds, approvals, and timelines. It also explains compliance requirements relating to filings, declarations of solvency, extinguishment of shares and post buy-back restrictions.
Updated for 2025, the book incorporates relevant amendments, rules and regulatory guidance. Practical insights are provided on board and shareholder approvals, drafting of resolutions, disclosures in financial statements and consequences of non-compliance. The book also addresses buy-back by listed and unlisted companies, highlighting differences in regulatory requirements.
This publication serves as a step-by-step reference for structuring, advising and implementing buy-back transactions. It is an essential guide for ensuring lawful execution of share buy-back while maintaining corporate governance and regulatory compliance.