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<h1>Regulation 10A allows buyers to defer 25% payment for 18 months in resident-nonresident share transfers</h1> Regulation 10A under FEMA governs share transfers between resident and non-resident parties. In such transactions, buyers may defer payment of up to twenty-five percent of total consideration for maximum eighteen months from the transfer agreement date. Parties may establish escrow arrangements for the deferred amount or sellers may provide indemnity if full consideration is paid upfront. The final consideration must comply with applicable pricing guidelines. This provision was inserted in 2016 and applies to cross-border share transfer transactions.