transfer share to existing shareholder in closely held company

A and B are brothers and holds 50:50 % shares in private limited having accumulated profit of 50Lacs .

now A want to resign trf his shares to his wife and want 25L profit from company so, 1)if company pays him 25L will they have to Deduct TDS on it 2) after receiving 25L what income is this for A is it capital Gain or Profit??