Buy back compliance requires a declaration, a maintained register and a statutory return under the amended procedural rule. The amendment substitutes rule 5C to require that declarations of solvency for buy backs be in the prescribed declaration form, that companies maintain a detailed register of securities bought back recording folio/certificate references, dates, numbers, categories, mode of buy back, consideration paid and cancellation/extinguishment particulars, and that companies file a comprehensive return aggregating identity, listing and merchant banker details where applicable, audited capital and reserve figures, debt composition, authorisation and completion dates, defaults and compliance confirmations, schedules of securities bought back and pre and post buy back shareholding patterns.