Buy Back of Shares is a concept covered in your CA Inter/IPCC advanced accounts Syllabus.
This is very important concept for your CA Inter/IPCC exam
So, understanding the concept properly is very important.
Watch this excellent video from Sanjay Welkins to get started.
For any help with preparation of CA Inter/IPCC exam, use CA Inter/IPCC lectures. Thousands of successful students will strongly recommend you these video classes.
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Have you used
CA INTER Paper 5 - Advanced Accounting by Sanjay Welkins (Hindi)?