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    <title>Transfer of Capital Instruments of an Indian Company by or to a Person Resident Outside India</title>
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    <description>Regulation 10 authorises cross border transfer, sale, gift, stock exchange sale and pledge of capital instruments and investment vehicle units subject to the applicable Schedules, prior Government approval where the sector requires it, Reserve Bank and SEBI pricing, documentation and reporting requirements, distinctions between repatriation and non repatriation treatments, temporary rectification periods for breaches of aggregate or sectoral limits after certain acquisitions, escrow/deferred consideration mechanisms for cross border transfers, and detailed pledge conditions including co terminus periods, invocation procedures, auditor certification and Authorised Dealer oversight.</description>
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