Method 1: Using native Android 4.4.2 option
In my phone when I connect my phone, in
Settings > Wireless & networks > USB Internet (sharing Windows PC internet via USB cable) checkbox, which I checked then it asked me to choose my Windows version (which is Windows 8.1 but since it didn't show that option) I chose Windows 8. It gives me further instructions as showing in the following picture:
Here is the problem, there is no sharing tab (see the following screen shot) 
Method 2: As described in How to setup reverse tethering over usb
I learned on this site that it is called Reverse tethering. I read and followed the procedure mentioned in How to setup reverse tethering over usb
I followed all the steps described in that answer, until executing the command.
- Install USB drivers from Android SDK [DONE]
- Connect USB cable and activate USB Tethering (You should see on a new network interface.) [DONE]
- Bridge the 2 network interfaces [DONE]
- On your computer execute
adb shell netcfg usb0 dhcp[PROBLEM]
When I execute
adb shell netcfg usb0 dhcp it says: error: device not found. I tried the same thing with USB Debugging in Developer settings, ON & OFF. The error remains the same.
Method 3: Rooting the device and using an app
I read here and there that there is another method, in which we can directly use an app but it requires rooting the device. My phone is a new phone and warranty becomes void if I root it.
EDIT: I've tried the method suggested in answer, at the 4th step of method 2, I'm facing this problem:
***********************
Detailed Answer
1. Prepare Windows 10
- Rightclick the Windows-Start Button
- In the opening Context-Menu, open "Network Connections"
- The Network Connections will show up. As you can see, there's currently only one Network connection, so there will be no sharing Tab.
2. Prepare your Android device
- Connect your Android device with a USB-Cable to your PC
- In the Wireless & networks section (you might need to click on "More..." on some android devices), Try to activate the USB Internet
- Instructions will appear. Select Windows 8 and just click on Next and Done, ignoring the given instructions
- Now, there should be a check-mark after USB Internet:
- If this is the first time you are connecting your Android device to your PC with a USB-Network, Windows might ask you whether to grand the Network connection. That's normal.
3. Share the Internet Connection on Windows 10
As you can see, there are now two Network connections, so the sharing Tab will be now available:
- Right-click the first Network Connection and open the Properties
- Now, there's a Sharing Tab and you can Allow your Android device to use the Internet connection of your Windows 10 PC
