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Companies Act, 2013 · Chapter IV · Share capital and debentures

Section 68 of the Companies Act, 2013 Power of company to purchase its own securities

In force Change proposed — not yet law

A change is proposed to this section. The Corporate Laws (Amendment) Bill, 2026 (Bill No. 85 of 2026) would amend section 68. It was introduced in Lok Sabha on 23 March 2026 and referred to a Joint Parliamentary Committee, which presented its report on 3 August 2026. It is not law, and the section applies as it stands until a passed Bill is notified. Bill summary on PRS India.
Plain-English explainer coming. We add explainers in order of how often a section is looked up. Until this one is written and checked, the quickest route is the official text of the Act on India Code. If you need this section explained for your company now, tell us and we will prioritise it.
Official text on India Code ↗ Ask us about section 68

Related sections

Sections this one refers to:

62Further issue of share capital70Prohibition for buy-back in certai...

Sections that refer to this one:

52Application of premiums received o...66Reduction of share capital179Powers of Board230Power to compromise or make arrang...
← Previous section67. Restriction on purchase by company or giving of loans by it... Next section →69. Transfer of certain sums to capital redemption reserve accou...

Section number, heading and status: Companies Act, 2013 as consolidated on India Code (amendments to about 2020–21). General information, not legal advice; confirm on the official sources before relying on a provision.

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