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    <description>The Return on Buy-Back of Securities requires company identification, capital composition (equity, preference, other classes), free reserves, securities premium, proceeds, and debt (secured/unsecured). It records the members&#039; special resolution authorising the buy-back, authorised amount and completion timeline, prior buy-back dates, permitted debt-equity ratio and any government approvals. The return mandates declarations of defaults and statutory compliance, and a detailed schedule of each security bought back including mode of acquisition, consideration paid, cancellation/extinguishment dates, and authorised signature and company seal.</description>
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