Taxation of Buyback | Finance Act 2024 Amendment explained | CA CMA Final 2026 | Infosys Buyback

This video explains the entire concept of taxation of buyback in India, focusing on the major amendment introduced by the Finance Act 2024.

🔹 What Changed?

Section 115-QA (earlier buyback tax) has been abolished.
A new provision Section 2(22)(f) now deems buy-back proceeds as dividend.
The cost of acquisition of shares is treated as a capital loss u/s 46A.

🔹 Who Should Watch?

CA Final 2026 students
CMA Final 2026 students
Tax professionals wanting clarity on recent amendments

🔹 Key Highlights:
✔️ Complete chronology of how buyback taxation evolved vs. dividend taxation
✔️ Real-life example: Infosys buyback (Nov 2025)
✔️ Detailed analysis of 5 practical scenarios – when buyback is tax efficient and when it isn’t
✔️ Exam-relevant discussion to help you secure 4 - 6 marks in CA/CMA Final

This session not only covers the law and concepts, but also explains the rationale behind the amendment, ensuring you understand the “why” along with the “what”.

If you are preparing for CA Final, CMA Final, or working in tax advisory, this is a must-watch video for your 2026 exams and professional practice.

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Timestamps:
0:00 Introduction
1:15 Buyback taxation sec 2(22)(f)
5:07 Interplay with section 80M
6:21 What if shares held as stock-in-trade?
7:00 Interplay with section 56(2)(x)
8:08 Case scenarios on buy-back
15:14 History of buy-back taxation
25:24 Concluding remarks