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Buy back is a mechanism that enables a Company to buy back its shares from the existing shareholders. Sections 68, 69 70 of the Companies Act, 2013 read with Companies (Share Capital and Debenture) Rules, 2014 regulate Visit BUY-BACK OF SHARES OR OTHER SPECIFIED SECURITIES (http://kritiadvisory.com/buy-back-of-shares-or-other-specified-securities/)
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