Break and enters can have several different effects than those that have already been discussed. Note: If a person receives a property because of insufficient consideration, the difference between fair value (FMV) and the actual consideration of that property is, under certain conditions, taxed under the title “Income from other sources”. However, when an entire business is transferred as part of a break and enter (including real estate), this provision does not apply. The same procedure as the sale of burglaries is applied when buying assets. The acquisition of assets is also referred to as “asset sales” or “itemized sale.” Compared to the break and enter described above, a sale/purchase of assets is a retail sale of the company`s assets or a piece-by-piece sale of the company`s assets. The BS Act follows a system similar to that of the IS Act, with Article 5 of its list imposing stamp duty on an instrument that is an “agreement or its records or memorandum of agreement”. It should be noted that Article 5, point h), point (a) (iv) explicitly contains an agreement which: a) creates any obligation, right or interest; b) has a monetary value; (c) are not under any other provision of the BS Act. In the case of a loss-making business that preferred business losses, the transfer of a business using the retail method could be better, as the resulting profits can be deducted from anticipated business losses, the resulting reduction in their tax debt. Because the break and enter is governed by a special provision, this section terminates all other provisions of the Act. Section 25 of the BS Act imposes stamp duty, which must be paid on a transport deed in relation to personal and/or real estate. However, the BS Act expressly provides that when an agreement to sell a property results in the transfer of ownership of that property before or after the execution, the same applies as a right of transport and stamp duty. The BS act also provides an exception in the event that the “sale agreement” is considered transport. When the BTA itself transfers the property and real estate that make up the business, which results in the document being duly stamped as transport in accordance with Section 25 of the BS Act, the stamp duty paid on that agreement is appropriate for the total stamp duty levied on the deed of transport.

A bit like for the sale of assets, in a slump sale which is another type of transaction formula structured in order to transfer the whole business to the buying at the base as-in-where-is.