Per SEBI Regulations 2013, a company shall ensure that at least what % of the amount earmarked for buy-back is utilised?

1. Step 1: SEBI requires at least 50% of the earmarked amount to be actually utilised in buy-back. 2. Step 2: Failure may attract regulatory action. 3. Step 3: Hence (B). _Source: ICAI BoS CA Inter Paper 1, Ch 12 "Buy-Back of Securities"_