Regulations

Is It Legal to Buy Unlisted Shares in India?

Everything you need to know about the legality of unlisted share trading in India, including regulations, compliance requirements, and common misconceptions.

Roopa Balaram
15 November 2024
10 min read

This is probably the most common question we get: "Is buying unlisted shares even legal in India?" If you've been hesitant to explore the unlisted market because you're worried about legality, you're not alone. The grey market, informal transactions, and lack of exchange oversight can make it seem sketchy. But here's the truth – and it might surprise you.

YES, It's 100% Legal

Buying and selling unlisted shares is completely legal in India.

It's governed by the Companies Act, 2013 and regulated transfer procedures. While less regulated than listed markets, unlisted share transactions are a legitimate investment activity.

Understanding the Legal Framework

Let's break down exactly what makes unlisted share trading legal and what regulations govern it:

1. Companies Act, 2013

Primary governing law for all company shares (listed and unlisted)

  • Section 56: Deals with transfer and transmission of securities
  • Section 58: Covers restrictions on transfer of shares
  • Allows private limited companies to have shares that can be transferred
  • Requires proper documentation and company approval for transfers
  • Key Point: The law explicitly allows share transfers of private companies, making unlisted trading legal.

    2. SEBI (Securities and Exchange Board of India)

    Regulatory oversight for securities markets

  • SEBI primarily regulates listed securities on recognized exchanges
  • Unlisted shares fall outside SEBI's direct regulatory purview
  • However, SEBI does regulate certain unlisted activities:
  • - Private placement of securities (ICDR Regulations) - Insider trading even in unlisted companies - Fraud and manipulation in securities

    Key Point: Less SEBI oversight doesn't mean illegal – it means different regulatory framework.

    3. RBI (Reserve Bank of India)

    Foreign exchange and NRI investment regulations

  • FEMA (Foreign Exchange Management Act) governs NRI investments
  • NRIs can invest in unlisted shares under automatic route for most sectors
  • Important: Certain sectors like defense, media, banking, insurance, telecom, and aviation have restrictions or require government approval
  • Repatriation rules apply for NRI investments
  • Key Point: NRIs can legally invest in unlisted shares with proper compliance, but must verify sector-specific restrictions before investing.

    4. Income Tax Act, 1961

    Tax treatment of unlisted shares

  • Capital gains from unlisted shares are taxable (confirms legality)
  • Proper tax laws exist for unlisted share transactions
  • Both short-term and long-term gains have defined tax treatment
  • Key Point: The government taxes unlisted share gains, which inherently confirms it's a legal activity.

    Why the Confusion? Common Misconceptions

    MYTH: "It's called the 'grey market' so it must be illegal or semi-legal" REALITY: "Grey market" just means informal/OTC market. It's perfectly legal, just less regulated than stock exchanges.

    MYTH: "SEBI doesn't regulate it, so it must be illegal" REALITY: Many legal activities aren't SEBI-regulated. Real estate, gold, private equity – all legal, not all SEBI-regulated.

    MYTH: "Banks don't finance it, so government doesn't approve" REALITY: Banks avoid unlisted shares due to illiquidity risk, not illegality. Same reason they don't finance art or collectibles.

    MYTH: "Companies can prevent share transfers, so it's restricted" REALITY: Companies can have transfer restrictions (right of first refusal, board approval) but can't arbitrarily block legal transfers.

    What IS Legal vs. What IS NOT Legal

    Legal Activities:

  • Buying unlisted shares through proper channels
  • Selling your unlisted shares to willing buyers
  • Using brokers/intermediaries for transactions
  • Negotiating prices between buyer and seller
  • Transferring shares with proper documentation
  • Paying taxes on capital gains
  • Selling ESOP shares after vesting
  • NRIs investing under FEMA guidelines
  • Illegal Activities:

  • Insider trading in unlisted companies
  • Creating fake share certificates
  • Selling shares you don't own (fraud)
  • Price manipulation and market rigging
  • Bypassing mandatory company approval processes
  • Evading taxes on unlisted share gains
  • Selling ESOP shares before vesting period
  • Foreign nationals investing illegally
  • Legal Requirements for Valid Transactions

    For an unlisted share transaction to be legally valid, it must meet these requirements:

  • Share Transfer Deed: Properly executed document transferring ownership
  • Board Approval: Most private companies require board approval for transfers
  • Stamp Duty Payment: Transfer deed must have appropriate stamp duty paid
  • Updated Share Register: Company must update its register of members
  • Share Certificate: New certificate issued in buyer's name (or demat transfer)
  • PAN Card Details: Both parties must provide PAN for tax compliance
  • Payment Trail: Legitimate banking channels (no cash transactions above limits)
  • Compliance with Articles: Transaction must follow company's Articles of Association
  • How to Ensure Your Transaction is Legal

    Legal Compliance Checklist:

  • Verify seller actually owns the shares (check with company's RTA)
  • Ensure share certificates are genuine (not forged)
  • Check if shares have any lock-in or transfer restrictions
  • Execute proper share transfer deed with adequate stamp duty
  • Obtain board approval if required by company's Articles
  • Use banking channels for payment (maintain proper trail)
  • Get shares transferred in company's records officially
  • Obtain new share certificate or demat credit in your name
  • Report capital gains in income tax returns
  • Keep all documentation (purchase proof, transfer deed, payment receipts)
  • What If Something Goes Wrong?

    While unlisted trading is legal, if you face issues, here's your recourse:

    Legal Recourse Options:

    Company-Level Resolution:

  • Approach company's compliance officer
  • Request intervention from board of directors
  • File complaint with company's registrar
  • Regulatory Complaints:

  • SEBI (if fraud or misrepresentation involved)
  • Ministry of Corporate Affairs (for Companies Act violations)
  • Economic Offences Wing (for financial fraud)
  • Legal Action:

  • Civil suit for breach of contract
  • Criminal complaint for cheating/fraud (IPC sections 415-420)
  • National Company Law Tribunal (NCLT) for company-related disputes
  • Arbitration:

  • If purchase agreement has arbitration clause
  • Faster resolution than courts
  • Key Takeaways

  • Buying and selling unlisted shares is 100% legal in India
  • Governed primarily by Companies Act, 2013 and related regulations
  • Less SEBI oversight ≠ illegal; different regulatory framework applies
  • Proper documentation and company approval are mandatory for legal validity
  • Tax on capital gains confirms government recognition of this activity
  • NRIs can legally invest with FEMA compliance
  • Fraud, fake certificates, and insider trading are illegal (same as listed markets)
  • Always use banking channels and maintain proper transaction trail
  • Legal recourse exists through NCLT, civil courts, and regulatory bodies
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