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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Share buy-back rules restrict a company's repurchase of its securities and impose solvency, disclosure, and post buyback duties.</h1> Section 68 authorises a company to buy-back its shares or specified securities from free reserves, securities premium, or fresh issue proceeds (subject to restrictions), provided the buy-back is authorised by the articles and by special resolution or, for limited buy-backs, by Board resolution; is within prescribed limits relative to paid-up capital and free reserves; maintains a post-buy-back debt-to-capital ratio within prescribed bounds; and complies with disclosure, solvency declaration, completion, extinguishment, register-keeping, filing and other procedural requirements.

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