Buyback in India is a corporate strategy where companies repurchase their own shares to optimize capital structure, boost earnings per share (EPS), and enhance shareholder value. Regulated by the Companies Act, 2013, and SEBI guidelines, buybacks can be executed through tender offers or open market purchases buyback in india strategy allows companies to utilize excess cash, consolidate ownership, and signal confidence in their financial position, making it an essential tool for corporate growth and investor confidence in India.