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Buyback tender offer

A buyback tender offer invites shareholders to offer shares to the company at a fixed buyback price under SEBI rules.

Indian tender-offer buybacks follow SEBI Buyback Regulations with a fixed price and exchange tendering window.

This is a fixed-price tender via the exchange mechanism, unlike open-market buybacks that purchase over time on NSE/BSE.

Acceptance is often proportionate if offers exceed the buyback size.

Tax treatment of buybacks is summarised under buyback tax and can change across Finance Acts.

Part of the Market Pulse Term of the Day series — factual market vocabulary, not investment advice.