India Tax & Regulatory
Stamp Duty on Business Transfer Agreement
State-specific stamp duty payable on the BTA/conveyance instrument, calculated as a percentage of consideration or asset value, varying materially by state.
Buyer Example
Buyer comparing acquisition structuring for a target with operations in both Maharashtra and Gujarat models stamp duty at roughly 3% of ₹20 Cr consideration (₹60 Lakh) in Maharashtra versus roughly 4.9% under an alternate Gujarat structuring, and restructures the BTA execution situs to the lower-duty state to save ₹38 Lakh in closing costs.