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Companies Act, 1956 Part 3
Title: Prospectus and Allotment, and Other Matters Relating to Issue of Shares or Debentures
State: Central
Year: 1956
limited by shares, and no company limited by guarantee and having a share capital, shall have power to buy its own shares, unless the consequent reduction of capital is effected and sanctioned in pursuance of sections 100 … its application, as if the said application had never been made and the applicants are entitled to receive back their original application and interest at the rate of fifteen per cent, from the date of encashment till
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Section 77A
Title: Power of Company to Purchase Its Own Securities
State: Central
Year: 1956
the securities premium account; or (iii) the proceeds of any shares or other specified securities: Provided that no buy-back of any kind of shares or other specified securities shall be made out of the proceeds of an
View Complete Act List Judgments citing this sectionCompanies Act, 2013, Section 68
Title: Power of Company to Purchase Its Own Securities
State: Central
Year: 2013
of sub-section (2), a company may purchase its own shares or other specified securities (hereinafter referred to as buy-back) out of-- (a) its free reserves; (b) the securities premium account; or (c) the proceeds of the issue
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Companies Act, 1956 Section 77A
Title: [Power of company to purchase its own securities
State: Central
Year: 1956
and (section 77B), a company may purchase its own shares or other specified securities (hereinafter referred to as "buy-back") out of- (i) its free reserves, or (ii) the securities premium account, or (iii) the proceeds of any … the securities premium account, or (iii) the proceeds of any shares or other specified securities Provided that no buy-back of any kind of shares or other specified securities shall be made out of the proceeds of an
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Section 77B
Title: Prohibition for Buy-back in Certain Circumstances
State: Central
Year: 1956
Matched in: Title Prohibition for Buy-back in Certain Circumstances
View Complete Act List Judgments citing this sectionThe Companies Act, 2013 Section 70
Title: Prohibition for buy-back in certain circumstances.—
State: Chattisgarh
Year: 2013
Matched in: Title Prohibition for buy-back in certain circumstances.—
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Amending Act 2
Title: Companies (Amendment) Act, 2001
State: Central
Year: 1956
be inserted, namely:-- 'Provided that nothing contained in this clause shall apply in any case where-- (A) The buy-back is or less than ten per cent, of the total paid-up equity capital and free reserves of the
View Complete Act List Judgments citing this sectionCompanies (Amendment) Act, 2001 Section 2
Title: Amendment of Section 77a
State: Central
Year: 2001
be inserted, namely:-- 'Provided that nothing contained in this clause shall apply in any case where-- (A) The buy-back is or less than ten per cent, of the total paid-up equity capital and free reserves of the
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter X
Title: Special Provisions Relating to Avoidance of Tax
State: Central
Year: 1961
[in this sub-section and in sub-section (2) referred to as the owner] sells or transfers those securities, and buys back or re-acquires the securities, then, if the result of the transaction is that any interest becoming payable
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 94
Title: Avoidance of Tax by Certain Transactions in Securities
State: Central
Year: 1961
[in this sub-section and in sub-section (2) referred to as the owner] sells or transfers those securities, and buys back or re-acquires the securities, then, if the result of the transaction is that any interest becoming payable
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