Valuation

Transfer of Unquoted Equity Shares(5 of 5) – Stamp Duty Implications When transferring unquoted equity shares in private companies, stakeholders often prioritize valuation and taxation. However, stamp duty—a mandatory legal requirement—is frequently overlooked. Failure to comply with stamp duty regulations can render share transfers invalid, trigger penalties, and complicate ROC […]

Transfer of Unquoted Equity Shares(4 of 5) – 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, especially during fundraising, exits, or restructuring. While mutual agreements are involved, these transfers are governed by the […]

Transfer of Unquoted Equity Shares(3 of 3) – FEMA Perspective, Process & Requirements With India emerging as a preferred destination for foreign investment, startups and private companies frequently engage in cross-border transfers of unquoted equity shares. These transactions—whether resident to non-resident or vice versa—are governed under the Foreign Exchange Management […]

Tax on Transfer of Unquoted Equity Shares(2 of 5) under Income Tax Act The transfer of unquoted equity shares—those not listed on any recognized stock exchange—is common in internal restructuring, succession planning, stake sales, and startup exits. However, such transactions have significant tax implications under the Income Tax Act, 1961 […]

  Valuation of Transfer of Unquoted Equity Shares(1 of 5) under Income Tax The transfer of unquoted equity shares—those not traded on a recognized stock exchange—raises significant valuation and tax compliance challenges under Indian tax law. For Directors, CFOs, Founders, and Finance Professionals, navigating the valuation rules of the Income […]

Valuation for Impairment of Assets The valuation of assets and liabilities of a company are important to give a true picture of its financial standing and performance. Further, uniform standards in the valuation of assets and liabilities facilitate comparison between peers in the same industry. However, when it comes to […]