The seller and buyer must also receive some form of obligation before and after the transaction in an asset sale and in the recession sale. Therefore, under the Indian Stamp Act, a BTA that does not prove a transfer of ownership must be properly stamped as an agreement under Article 5(c), which requires that the deed of transfer be signed no later than the closing date. While the execution of a transfer title for the purpose of claiming immovable property is strictly necessary for the establishment of ownership and ownership, the transfer of ownership of movable property can be carried out by handing over such property. Where the BTA registers the transfer of movable and immovable property without the need to execute a deed of transfer, the BTA shall be interpreted as a transfer and stamp duty in accordance with Article 23 which may be levied on that deed. Sale by effrage is a transfer of a business enterprise or division of a company or entity to a company other than the one that continues to exist and constitutes a real basis for a lump sum consideration that the buyer can pay to the selling company. Valuation is not performed for individual components or assets, but for the entire company. This can be done through the sales agreement or through a BTA. There are various tax implications associated with a collapse of the sale that should be handled by a lawyer in charge of the transaction. The purchase of assets is also called the sale of assets or retail sale.[23] Compared to the downward sale described above, an asset sale/purchase is a disaggregated sale of the company`s assets or a piece sale of the company`s assets. Unlike a division or merger, an open-fall sale would not transfer these unins absorbéed business losses or depreciation to the company.

The CS Act differs from both the BS Act and the IS Act, as specific provisions on the transfer of movable and immovable property apply in accordance with Article 5 of the CS Act. Section 5 (e) of Act CS prescribes the stamp duty levied on a contract for the sale of immovable property with partial performance of the contract. In the event that possession of the good is delivered or agreed upon prior to carriage, the prescribed stamp duty shall be the same as the obligation imposed in respect of a transfer ticket in accordance with Article 20. Similar to the BS Act, the KS Act also provides that stamp duty must be deducted from the tax paid on the transport certificate. In the event that possession of the property is not delivered, the stamp duty liability for such agreements is limited to twenty thousand INR. In the event of a collapse in the sale of more than one company, the calculation must be made separately for each company. If the seller is to transfer 20% of the company`s net worth, it must make a special resolution of its shareholders confirming such a transaction under section 180 of the Companies Act, 2013, which applies to both the sale of assets and the sale of assets. . .

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