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Valuation of Shares for Start up at the time of issue / transfer of Shares

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(Querist)
07 June 2023 Our Client is a start up registered under DPIIT and has a revenue less than INR 100 Crores . For a transfer of shares to other sharesholder and also to a new Co - Founder as sweat equity do we need to have Fair Market Valuation .. What should be the basis fo transfer for such start up when it transfers it share ? Face value ??
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
07 June 2023 Get Fair market value done from approved valuer.
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