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          <h1>Company Must Disclose Details as Per Schedule II, Part A for Buy-Back Resolution Under Section 77A of Companies Act</h1> For a company to pass a special resolution under section 77A of the Companies Act regarding buy-back of securities, the explanatory statement attached to the notice for the general meeting must include disclosures as specified in Schedule II, Part A. Once the resolution is passed, it must be filed with the Securities and Exchange Board of India (SEBI) and the relevant stock exchanges within seven days. Amendments to the regulations in 2004 updated the terminology from 'Schedule I' to 'Schedule II, Part A' and clarified the types of securities involved.

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