Securities And Exchange Board Of India - Subsection
Section 11(ii) in Securities and Exchange Board of India (Buy-Back of Securities) Regulations, 2018
(ii)The shares or other specified securities offered for buy-back if already dematerialised shall be extinguished and destroyed in the manner specified under the Securities and Exchange Board of India (Depositories and Participants) Regulations, 1996, and the bye-laws, the circulars and guidelines framed thereunder.
