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Figyan

A resource site for beginners with easy to understand income tax, gst, and finance tutorials for mastering the basics and beyond.

  • Income Tax
    • Income tax slabs FY 2024-25 (AY 2025-26)
    • Income tax slab & rates for FY 2023-24 (AY 2024-25)
    • Income tax return filing deadlines
    • Guide to Personal income tax return
    • Important dates in income tax
    • Ultimate Guide to Salary Taxation in India
    • How TDS on Dividend Income Works in India
  • GST
    • Top 10 GST Mistakes
    • Income Tax vs. Goods and Services Tax (GST)
    • GST e-Way Bill
    • How to identify a fake GST bill
    • Invoices issued under GST law
    • GST Reconciliation-Form GSTR-9C
    • GST Annual Return Form GSTR-9
  • TDS
    • Guide to TDS on Interest Income: Section 194A
    • TDS on Payments to Contractors and Professionals: Section 194M
    • Section 194T: TDS on Payments to Partners of Partnership Firms
    • Section 194J: TDS on fees for professional or technical services
    • TDS on commission and brokerage – Section 194H
    • Section 194D – TDS on Insurance Commission
  • MOA – Samples
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CA Bigyan Kumar Mishra

CA. Bigyan Kumar Mishra is a fellow member of the Institute of Chartered Accountants of India.He writes about personal finance, income tax, goods and services tax (GST), company law and other topics on finance. Follow him on facebook or instagram or twitter.

Auditor Resignation: Guide to Filing Form ADT-3 under the Companies Act, 2013

Updated on January 9, 2026 I By CA Bigyan Kumar Mishra

Auditor resignation may look like a simple professional decision, but under Indian company law, it is a serious legal compliance matter. Every company in India must have a statutory auditor, and when an auditor resigns, the law requires proper disclosure, filings, and timelines.For business owners, chartered accountants, and compliance professionals, understanding auditor … [Read more...] about Auditor Resignation: Guide to Filing Form ADT-3 under the Companies Act, 2013

Understanding Stock Fundamentals: Key Metrics and Analysis

Updated on January 2, 2026 I By CA Bigyan Kumar Mishra

Stock market investing is not about guessing prices or following tips. It is about understanding the business behind a stock. Stock fundamentals help you judge whether a company is financially strong or weak.Learning stock fundamentals is the first step toward confident and long-term investing.In this guide, you will learn what stock fundamentals are, why they matter, … [Read more...] about Understanding Stock Fundamentals: Key Metrics and Analysis

Key Features of the Income Tax Act, 2025

Updated on September 20, 2025 I By CA Bigyan Kumar Mishra

While the new Income tax Act 2025 does not completely overhaul the existing provisions, it simplifies the language and enhances the presentation of the law. The core principles remain unchanged, but the new Income tax Act 2025 aims to make the tax provisions more taxpayer-friendly.Through simplification, it seeks to promote greater transparency and efficiency for both … [Read more...] about Key Features of the Income Tax Act, 2025

Top 10 Most Valuable Companies in the World by Market Capitalization (2025)

Updated on September 4, 2025 I By CA Bigyan Kumar Mishra

Understanding which companies lead the global economy—and how their value is measured—is an essential part of everyday financial awareness. One of the simplest ways to do this is by looking at a company’s market capitalization, which reflects its size, reputation, and growth potential in the eyes of investors.In this guide, we will explain what market capitalization is, why … [Read more...] about Top 10 Most Valuable Companies in the World by Market Capitalization (2025)

Understanding GST State Codes and Jurisdiction in India: A Beginner’s Guide

Updated on September 4, 2025 I By CA Bigyan Kumar Mishra

Have you ever wondered:“What is the GST State Code in my GSTIN?” or “What happens if I register under the wrong jurisdiction?”You’re not alone.These are common and valid concerns, especially among small business owners, salaried individuals with a side business, and independent service providers.In this article, we’ll break down the concepts of GST … [Read more...] about Understanding GST State Codes and Jurisdiction in India: A Beginner’s Guide

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