Section 17(12) in Companies (Share Capital and Debentures) Rules, 2014
(12)(a)The company, shall maintain a register of shares or other securities which have been bought-back in Form No. SH.10.(b)The register of shares or securities bought-back shall be maintained at the registered office of the company and shall be kept in the custody of the secretary of the company or any other person authorised by the board in this behalf.(c)The entries in the register shall be authenticated by the secretary of the company or by any other person authorised by the Board for the purpose.
