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Cm69updatebin Hot May 2026

Capital Restructuring: Analyzing the Updates to Section 69 of the Companies Act, 2013

Introduction

Section 69 of the Companies Act, 2013, serves as a critical statutory safeguard within the framework of share buy-backs. While Section 68 governs the eligibility and procedure for a company to purchase its own securities, Section 69 mandates the treatment of the buy-back proceeds and the subsequent extinguishment of shares.

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