Article 5 of the list of the law is imposes the stamp duty collected in an „agreement or agreement.“ Article 5 also classifies several categories on the basis of the purpose of an agreement that imposes a specific right for a given instrument. There is a residual provision under Article 5, point c), with all these agreements that are not expressly provided for being classified and the taxes payable to be imposed separately. If a contract does not intend to act as an immediate transfer of the sale of the land, such an instrument must be qualified as an agreement and not transport. An agreement to sell a business with its assets, including the value, would not be a sales contract, but only a sales contract, whereas the parties intended to enter into force from the date of the agreement at the time of the closing of the transaction and, although no actual transport activity was prepared to carry out the proposed sale with respect to the goods or personal assets (a sale activity was not only for real estate). [See final note 8] The business transfer contract is between two parties if they wish to proceed with a break and enter, if a company intends to sell one business to another for a flat fee. The seller cannot select any of the liabilities or assets, the entire transaction is transferred from one party to another with customers, assets, lenders, liabilities and assets, and the value of the derivative counterparty is not based on individual assets, but on the transaction as a whole. There are two ways to structure a business transfer contract – The surcharged stamp duty can extend up to two rupees per thousand rupees of the monetary value indicated in the agreement. A BTA agreement falls directly under Section 5, point h) (h) (h) a) of the BS Act. Despite the general nature of the description in section 5, point h) h), the BS Act maintained a residual regime covered by section 5, point h) B), which imposes INR Hundred stamp duty (100) with respect to agreements not provided elsewhere.
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