Company Law
Delhi High Court Clarifies Tax Treatment of Share Buybacks – No Tax Under Section 56(2)(x)
By AMIT SIDDHI AND ASSOCIATES
28 Apr 2026
4 min read
Delhi High Court clarifies that share buybacks are not taxable under Section 56(2)(x). Learn key implications for businesses.
#share buyback tax
#section 56(2x)
#income tax india
#buyback taxation
#rule 11UA
#tax litigation
#corporate tax india
