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What is Capital Reduction in Companies Explained about?

The document outlines the regulatory framework for the reduction of share capital of companies under the Companies Act, 2013, detailing the process, modes of reduction, and necessary approvals from the Tribunal (NCLT). It specifies the conditions under which capital reduction is prohibited, the process for obtaining approval, and additional compliance requirements for listed companies. The document also distinguishes between reduction of share capital and buyback of shares, emphasizing the procedural differ

Author

Shaumya Tibrewala

Language

EN