Step 1: Creating a folder

Step 2: Go to properties

Step 3: Set the shared folder

-->Go to Sharing
-->Then click on Advanced sharing

-->Then click on (check box) share this folder

-->Then Go to the permissions and click on the full control

-->Apply and ok

Step 4: Access the shared folder

--> open virtual machine(In this we are using kali linux)
To access the shared folder We have to give permissions through our terminal
-->open the terminal and give the below commands

sudo usermod -aG vboxsf [username]

-->Enter your password and you are good to go!

Transfer any file in this shared folder and you can access that file in Windows and a virtual machine both...