Promoter buy-back capital gains tax clarified with additional levy and linked definitions for listed and unlisted companies. Section 69 is amended to provide that, where a company buys back its own shares or specified securities and the shareholder or holder is a promoter, the tax on the resulting capital gains includes the tax otherwise payable under the Act and an additional tax at rates set out for short-term and long-term capital gains. The term promoter is linked to SEBI regulations for listed companies and, in other cases, to the Companies Act definition or a direct or indirect holding of more than 10% of shareholding.