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    <title>In case of transfer of shares between a resident buyer and a non-resident seller or vice-versa</title>
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    <description>Regulation 10A limits the portion of consideration that may be paid on a deferred basis in transfers between resident and non-resident parties, permits securing deferred amounts by escrow or, where full payment is made, by seller indemnity for a capped period from the transfer agreement, and requires that the total consideration comply with applicable pricing guidelines.</description>
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