Transfer of Shares — SH-4, Stamp Duty & Board Approval | Beyonte Compliances
Company Law · Share Transfer

Transfer of Shares transfer shares legally — SH-4, stamp duty, and board approval handled.

The transfer of shares in a private company is governed by the Companies Act, 2013 and the company's Articles of Association. Private companies have a right of pre-emption — existing shareholders must typically be offered shares before they are transferred to an outsider. Any transfer must be supported by a valid Share Transfer Deed in Form SH-4, stamped with prescribed stamp duty, and approved by the Board of Directors.

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The process involves execution of SH-4 by the transferor and transferee, payment of stamp duty at 0.25% of the consideration (or value of shares, whichever is higher), submission of the stamped SH-4 with the original share certificate, Board approval, and updating the Register of Members. New share certificates must be issued to the transferee within 60 days.

At Beyonte Compliances, we manage the complete process — from checking pre-emption requirements and preparing the SH-4 to obtaining board approval, updating the Register of Members, and issuing the new share certificate. We also manage FEMA compliance for transfers involving non-resident transferees.

What Our Share Transfer Service Covers

Pre-Emption Check

Reviewing the company's AOA for pre-emption rights and right of first refusal — ensuring the required offer to existing shareholders is made before transfer to an outsider.

Valuation Advisory

Advising on share valuation requirements — including FEMA implications where the transferee is a non-resident.

SH-4 Preparation

Preparing the Share Transfer Deed in Form SH-4 with correct particulars of the transferor, transferee, number of shares, and consideration.

Stamp Duty Payment

Computing and arranging payment of stamp duty on the SH-4 — at 0.25% of the consideration or the value of shares, whichever is higher.

Board Approval

Drafting and obtaining the Board Resolution approving the share transfer — with board minutes prepared.

Register of Members Update

Updating the Register of Members to record the transfer — with the date of board approval and the transferee as new registered holder.

Share Certificate Issuance

Cancelling the transferor's share certificate and issuing a new share certificate to the transferee within 60 days.

FEMA Compliance (if applicable)

Ensuring FEMA compliance — FIRC, valuation report, and RBI reporting — where the transferee is a non-resident.

Our Process

1

Pre-Emption & Valuation Review

Checking AOA pre-emption requirements and share valuation.

2

SH-4 Preparation & Stamping

Preparing and stamping the Share Transfer Deed.

3

Board Approval

Obtaining board resolution approving the transfer.

4

Register Update

Updating Register of Members with new shareholder details.

5

New Share Certificate

Cancelling old certificate and issuing new one within 60 days.

Why It Matters

AOA pre-emption requirements reviewed before transfer proceeds
SH-4 prepared with all correct particulars
Stamp duty computed and paid at prescribed rate
Board resolution approving transfer drafted and obtained
Register of Members updated with transferee's details
New share certificate issued within 60 days
FEMA compliance managed for non-resident transferees
End-to-end documentation — fully audit-ready

Frequently Asked Questions

Form SH-4 is the Share Transfer Deed prescribed under the Companies Act, 2013 — executed by both the transferor and transferee to effect a valid share transfer. A transfer without a valid, stamped SH-4 is legally ineffective.
Stamp duty on physical share transfers is 0.25% of the consideration or the fair value of the shares, whichever is higher — payable before or at the time of executing the SH-4.
In a private company, the AOA typically gives the Board the right to refuse registration — for example, where pre-emption rights have not been followed. Any refusal must be communicated within 30 days.
For resident-to-resident transfers, a formal valuation report is not a statutory requirement. For transfers involving non-residents, a valuation report from a SEBI-registered Merchant Banker or CA is required under FEMA.

Need to transfer shares in your company? We'll handle it from SH-4 to new certificate.

Contact our team to begin the share transfer process — all documentation and compliance managed.