Ms. Asha is a member of Dhaka Stock Exchanged who purchased such membership at a price of Tk. 15, 00,000 in 2019. On 1 st July 2021 he has converted his membership into a company registrated under the Company Act, 1994. The conversion value of such membership was Tk. 75, 00,000 having 75,000 shares of Tk. 100 per value per share. In November 2021, he sold 12,000 of the company at a total value of Tk. 12, 00,000. Discuss tax implications.