https://www.scconline.com/blog/post/2019/02/05/sebi-relaxation-may-be-granted-from-strict-enforcement-of-buy-back-regulations-if-the-same-is-in-the-interest-of-investors-or-securities-market/
SEBI | Relaxation may be granted from strict enforcement of Buy-Back Regulations if the same is in the interest of investors or securities market