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of <h1>Income Tax Bill 2025: Clause 69 Details Tax on Capital Gains from Company Share Buybacks Under Companies Act 2013.</h1> Clause 69 of the Income Tax Bill, 2025, addresses capital gains arising when a company purchases its own shares or specified securities from shareholders. The capital gain is calculated as the difference between the acquisition cost and the consideration received. If the consideration is related to a buy-back of shares, its value is deemed nil. The term 'specified securities' is defined as per the Companies Act, 2013. This provision outlines the tax implications for shareholders or holders of specified securities when a company buys back its own shares or securities.
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