INCOME TAX · PUBLIC AND LISTED COMPANIES
Share Capital, Share Premium and Buybacks: What Listed Companies Must Check
Understand fundraising receipts, share premium and the changing buyback rules, with separate treatment for companies and shareholders.
By Vyapar Setu Online | Public and listed companies · 28 October 2026
Business Income Tax series · Public and listed companies · Article 10 of 27
Money raised by issuing shares and money paid to buy them back travel in opposite directions. They also create very different tax questions. Start by identifying who received the money and the exact transaction date.
Read the year first: Reviewed 28 October 2026. Tax Year 2026–27 uses the Income-tax Act, 2025 and Rules, 2026. Returns for FY 2025–26 / AY 2026–27 use the earlier framework. This guide identifies relevant old section names and current changes; apply each limit to its stated period.
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