MCA Notification
30 March 2016

The Central Government amended Companies (Share Capital and Debentures) Rules, 2014 by Companies (Share Capital and Debentures) Rules, 2016 where under Rule 17 (1)(n)(iii) of the aforesaid Rules, a proviso is inserted which provides where audited accounts are more than six months old, the buy-back shall be on the basis of unaudited accounts not older than six months from the date of their document.


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