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In this video I have explained the concept of Buy Back of Shares. Here I have explained 1. Concept 0:12 2. Why Buy Back of Shares? 0:43 3. Advantages of Buy Back 1:50 4. Section 68 of The Indian Companies Act 2013 4:04 After watching this video you will have a grip on the provisions of Section 68 which are very essential to understand to solve the problems of Buy Back of Shares. Next Video : #2 Buy Back of Shares - Journal Entries • #2 Buy Back of Shares - Journal Entri... This is for the students of B.COM, BBA, CA INTER, CMA and any other accounting courses which has this chapter in its syllabus. Clear your doubts by direct messaging us on Instagram / sahebacademy Please Like, Subscribe and Share this video on your social media account. #IssueofShares #CorporateAccounting #equityshares