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    <title>Power to relax strict enforcement of the regulations</title>
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    <description>The Board may relax strict enforcement of Buy-back Regulations, except provisions from the Companies Act, where a requirement is procedural or would cause undue hardship; companies must file a self-attested application with detailed grounds and pay a prescribed non-refundable fee, and the Board, after affording a reasonable opportunity of being heard and considering relevant facts, will pass a reasoned order granting or rejecting the relaxation.</description>
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      <description>The Board may relax strict enforcement of Buy-back Regulations, except provisions from the Companies Act, where a requirement is procedural or would cause undue hardship; companies must file a self-attested application with detailed grounds and pay a prescribed non-refundable fee, and the Board, after affording a reasonable opportunity of being heard and considering relevant facts, will pass a reasoned order granting or rejecting the relaxation.</description>
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