“Buy Back of Shares”
Contents
|Sr.No. |Topic |Page No. |
|1. |Introduction |1 |
|2. |Share buyback- An Overview |2 |
|3. |Share buyback: Positive Aspects |3 |
|4. |Share buyback: Negative Aspects |4 |
|5. |Which companies should consider a share buyback |5 |
|6. |SEBI Regulations, 1998 for buyback of securities |6 |
|7. |Buyback through Tender Offer |7 |
|8. |Buyback through Stock Exchanges |10 |
|9. |Buyback through Book Building |12 |
|10. |Buyback by Private Limited Companies |15 |
|11. |Conditions to be followed in case of buyback of shares |17 |
|12. |Income Tax Laws for buyback |20 |
|13. |Accounting for buyback of shares |21 |
|14. |A buyback pricing model
Bibliography: SEBI REGULATIONS, 1998 FOR BUYBACK OF SECURITIES The SEBI Regulations, 1998 prescribed specific practical requirements and procedures applicable to listed companies going for buy-back of shares/securities.