Section 3 in Securities and Exchange Board of India (Buy-Back of Securities) Regulations, 2018
3. Applicability.
- These regulations shall be applicable to buy-back of shares or other specified securities of a company in accordance with the applicable provisions of the Companies Act.[Explanation. [Inserted by Notification No. SEBI/LAD-NRO/GN/2019/26, dated 29.7.2019 (w.e.f. 11.9.2018).] - For the purposes of these regulations, the term "shares" shall include equity shares having superior voting rights.]
