“The offer of buy-back of its own shares by a company shall not be made within a period of six months from the date of the closure of the preceding offer of buy-back if any, and cooling period to make a further issue of the same kind of shares including allotment of further shares shall be a period of one year from the completion of buy-back subject to certain exceptions.” Examine the validity of this statement by explaining the provisions of the Companies Act, 2013 in this regard.