Date of Transfer of Ownership

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Aricles (Querist)
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06 August 2022 Mr X transferred the shares of ABC Private Limited to Y Ltd. The Form SH-4, i.e., Shares Transfer Form was duly signed and stamped on 22nd November, 2021. The payment of relevant stamp duty was duly made on the same date. However, the consideration by Y Ltd. to X was paid on 04th January, 2022 for the shares transferred.
Y Ltd. considering ABC Ltd. as its indirect wholly owned subsidiary applied before NCLT for merger of ABC Ltd. with Y Ltd. and the effective date of merger is 01st December, 2021 as per the order.
The Articles of Association (AOA) of ABC Ltd. states that “If the company, within 30 days after being served with a transfer notice, find a purchasing member and give notice thereof to the proposing transferors, he shall be bound, upon payment of the price or of the fair value, to transfer the shares to the purchasing members.”
Considering the above facts:
1. What will be the date of Transfer of shares to Y Ltd.?