Validity of BuyBack Of Shares-Section 230, Companies Act 2013 mnacritique.mergersindia.com

1
CA Raksha Tripati 6 years ago in Business 0

Buyback of shares must be effected only under Section 77A of the Companies Act, 1956/Section 68 of the Companies Act, 2013. If a buyback of shares is effected under Section 77A/Section 68, then the distributed income of the company as defined in Section 115QA of the Income Tax Act

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Tags : buyback of sharescompanies act 2013income tax authoritiesSection 230

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