Section 138, The Companies Act, 2009

(1) Within the period of 28 days beginning with the dateon which any shares purchased by a company under this Part are delivered to it, the company shall deliver to the Commission for registration a return in the prescribed form stating with respect to shares of each class purchased, the number and nominal value of those shares and the date on which they are delivered to the company. (2) In the case of a public company, the return shall also state– (a) the aggregate amount paid by the company for the shares; and Acquisition by company of its own Conditions for purchase by a company of its own shares. Limit on number of acquired. Disclosure by company of purchase of its own 96 97 (b) the maximum and minimum prices paid in respect of shares of each class purchased. (3) Particulars of shares delivered to the company on different dates and under different contracts may be included in a single return to the Commission and in such a case the amount required to be stated under paragraph (a) of subsection (2) is the aggregate amount paid by the company for all the shares to which the return relates.