allotment of shares to director

nothing just issue share certificates and submit Form SH 4 to Reg of Stamps for Stamp duty and proceed..

Two ways for Allotment if shares. Share transfer from existing to new. In this case, Board meeting will be convened and SH4 form shall be executed. No form shall be filed with roc.
Second, right issue for fresh issue. Board meetings and egm shall be convened accordingly, form pas3 shall be filed with roc.

agreed with Mr. Ranjeet Sir. Moreover, for transfer of shares, income tax act must be taken into consideration