Which section of The Companies Act, 2013 provides that the company can buy their own shares from sources like employees of the company, open market etc?

68

The correct answer is option 2- 68.

When a company purchase its own shares, it is called ‘Buy-back of Shares’. Section 68 of The Companies Act, 2013 provides that the company can buy their own shares from either of the following sources :
(a) Existing equity shareholders on a proportionate basis
(b) Open Market
(c) Odd-lot shareholders
(d) Employees of the company