If CCPC has three shareholders and each owns 33.33% shares in the company. And two shareholders sell their part of shares (5%) each. One sold it to his ex-wife and other one sold to some random person. The one who sold it to ex-wife has deposited the money in his personal bank account as he said he sold his part of shares so its his money. And other one deposited the money in business bank account. What will be the tax implications on business and personal?