Basics

Differences between Shares and Debentures

Debentures – Issue and Redemption

“Debenture” includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a…

Issue and Redemption of Preference Shares by Company in Infrastructural Projects

A company engaged in the setting up and dealing with of infrastructural projects may issue preference shares for…

Issue and Redemption Of Preference Shares, Debentures

Preference shares that can be redeemed by the company in accordance with the terms of issue are called…

Advantages of buy-back

Buy-back have the following advantages: Ø  A company with capital, which cannot be profitably employed, may get rid of…

Escrow Account

Regulation 10(1) of the Securities and Exchange Board of India provides that a company shall, as and by…

SEBI Guidelines

The Securities and Exchange Board of India, has issued the following guidelines with regard to buy- back of…

Prohibition for Buy-Back in Certain Circumstances [Section 70]

1. No company shall directly or indirectly purchase its own shares or other specified securities – v  through any…

Power of Company to Purchase its Own Securities [Section 68]

(1)  Notwithstanding anything contained in this Act, but subject to the provisions of sub-section (2), a company may…

Buy- Back of Shares

Restrictions on Purchase by Company or giving of Loans by it for Purchase of its Shares [Section 67]…