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Securities Premium account can be used for-
In writing off the expenses related to issue of shares
for the Buyback of shares as per Sec. 68
In providing for the premium payable on the redemption of any redeemable preference shares or of any debenture of the company
All of the above
According to Section 52 of the Companies Act, securities premium account can be used for -Issue of unissued shares as a bonus to shareholders. Writing off preliminary expenses. -In writing off the expenses related to Issue of shares. -Applying for the premium payable for the redemption of redeemable preference shares and debentures. -To buy back the shares as per sec 68
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