Buy-back compliance obligations require truthful disclosure, cash consideration, promoter restrictions, and post-buy-back reporting. Company obligations for all buy-back procedures require truthful and non-misleading disclosure in offer documents and public announcements, director responsibility for disclosed information, cash-only consideration, and no withdrawal of the buy-back offer after filing or announcement. The company must restrict fresh issuance of shares or specified securities during the buy-back period, subject to limited subsisting obligations, and promoters and their associates must not deal in the company's securities during the relevant period. The regulation also requires freezing promoter holdings at ISIN level, compliance and investor grievance arrangements, post-extinguishment reporting, restrictions on buy-back of locked-in or non-transferable securities, and a public advertisement after expiry of the buy-back period.