Buy-back Letter of Offer requires detailed capital, funding, mode, shareholder disclosures and board and auditor certifications. Form SH-8 prescribes required disclosures and procedures for a company buy-back under section 68, including company and capital structure details, the securities and amounts proposed for buy-back, sources of funds, mode of buy-back, authorising resolutions and key dates, shareholding and transactional disclosures for promoters/directors/KMP, pre and post buy back debt-to-capital ratios, and required attachments such as auditor declaration and board resolution. It mandates board and auditor certifications that statutory conditions are met and that the company will be able to meet liabilities for the year following the letter of offer.