In respect to the Company
1) Any distribution of assets whether in cash or in kind made by the company on liquidation is deemed as dividend and company needs to pay dividend distribution tax @ 17.304% which should be paid within 14 days of the distribution of assets.
2) Company not liable for capital gain tax as exempted u/s 46.
In respect to the Shareholder
1) Shareholder needs to pay LTCG. Assets received will be deemed as full value of consideration and you can claim deduction of deemed dividend from the full value of consideration.