In case of transfer of shares between a resident buyer and a non-resident seller or vice-versa

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....seded vide New Regulations New Regulations of 2017 1[10A. In case of transfer of shares between a resident buyer and a non-resident seller or vice-versa, not more than twenty five per cent of the total consideration can be paid by the buyer on a deferred basis within a period not exceeding eighteen months from the date of the transfer agreement. For thisa purpose, if so agreed between the buyer ....