India Tax & Regulatory
Stamp Duty on Business Transfer Agreement
State-specific stamp duty on the BTA, calculated on consideration or asset value — typically borne substantially by the buyer, but a factor sellers should model into net proceeds planning.
Seller Example
Promoter negotiating a ₹20 Cr sale with operations spanning Maharashtra and Gujarat uses the roughly 1.9-percentage-point stamp duty differential between states as a negotiation point, agreeing to execute the BTA in the lower-duty state in exchange for the buyer accepting a marginally higher headline price.