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<h1>Companies Can Repurchase Shares via Private Offers or Buybacks from Employee Schemes Under Buy-back of Securities Rules, 1999.</h1> A company may repurchase its shares using two methods: by making proportionate private offers to existing shareholders or by buying back securities issued to employees under stock option or sweat equity schemes. These provisions apply to private limited companies and unlisted public limited companies as per the Buy-back of Securities Rules, 1999.