Transfer of Unquoted Equity Shares: Companies Act Perspective, Process & Requirements The transfer of unquoted equity shares – those not listed on a recognized stock exchange, is a common occurrence in private companies, whether due to exits, fundraising, or internal restructuring. However, such transfers are governed not just by mutual…

Transfer of Unquoted Equity Shares: FEMA Perspective, Process & Requirements With India becoming a preferred investment destination, startups and private companies frequently deal with the transfer of unquoted equity shares between residents and non-residents. These transactions are governed by the Foreign Exchange Management Act (FEMA), 1999, including the applicable FEMA…

Tax on Transfer of Unquoted Equity Shares The transfer of unquoted equity shares – those not listed on any recognized stock exchange – often occurs during internal restructuring, stake sales, succession planning, or startup exits. Understanding the tax treatment of unquoted equity shares is particularly important where the transaction involves…

Valuation of Transfer of Unquoted Equity Shares under Income Tax Act In an era where corporate structuring and succession planning often involve the transfer or issue of equity shares, the valuation of unquoted equity shares under the Income Tax Act becomes a key compliance consideration. Unquoted shares – those not…