Cos buying back securities must file declaration with RoC confirming compliance with Cos Act
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- By Chetan Kulasri
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- Last Updated on 24 January, 2023
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Notification No. G.S.R…… (E). Dated 21.01.2023
The MCA has amended the Companies (Share Capital and Debentures) Rules, 2014. Now, a declaration must be filed along with the return to ROC in Form No. SH.11, signed by two directors of the company including the managing director, if any, certifying that the buy-back of securities has been made in compliance with the provisions of the Act. Further, the MCA has removed the requirement to annex Form SH-15 along with SH-11. Also, MCA has substituted forms SH-7, SH-8 and SH-9.
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