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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.

How to Change Company’s Registered Office Address Within Same City in India (Simple Step-by-Step Guide for Beginners)

Updated on February 13, 2026 I By CA Bigyan Kumar Mishra

Let me start with a simple situation.You’ve just shifted your small office from one part of the city to another. Maybe rent was lower. Maybe the new place is closer to home. You move your files, your computer, your name board… and that’s it.But then someone asks, “Did you update your registered office with the government?”This is where many Indian business owners … [Read more...] about How to Change Company’s Registered Office Address Within Same City in India (Simple Step-by-Step Guide for Beginners)

What Is EBITDA? Meaning of Earnings Before Interest, Tax, Depreciation and Amortization

Updated on February 13, 2026 I By CA Bigyan Kumar Mishra

When you first start reading company results in the Indian stock market, one word keeps appearing — EBITDA.You see it in quarterly results.You hear it in stock analysis videos.And naturally you wonder, “Is this profit? Is this cash? Why is everyone talking about it?”Let’s understand EBITDA, in simple words.If you are learning stock market basics in India, … [Read more...] about What Is EBITDA? Meaning of Earnings Before Interest, Tax, Depreciation and Amortization

Cost of Living in India: How to Calculate, Compare, and Understand What It Really Means

Updated on February 13, 2026 I By CA Bigyan Kumar Mishra

Living costs vary from person to person. A salary that feels sufficient in one city may seem inadequate in another. That is why understanding the cost of living in a city is important before moving there. This knowledge can help when planning to change jobs, relocate, or save money for the future.In simple terms, the cost of living is the amount of money you need to … [Read more...] about Cost of Living in India: How to Calculate, Compare, and Understand What It Really Means

Per Capita: What It Means, How It’s Determined, Uses, and Examples

Updated on February 13, 2026 I By CA Bigyan Kumar Mishra

Per capita simply means per person.In real life, we use it when we want to divide a big total equally among people to understand the average value for one person.Instead of only looking at a huge total number, per capita helps us ask a more practical question:“How much does this come to one person, on average?”In practice, this word is commonly used in … [Read more...] about Per Capita: What It Means, How It’s Determined, Uses, and Examples

What Is Compound Interest? Explained Simply for Beginners in India (With Examples)

Updated on February 12, 2026 I By CA Bigyan Kumar Mishra

Imagine you deposit some money in the bank. After one year, the bank gives you interest. So far, simple.Now here’s the important part.Next year, the bank does not calculate interest only on your original deposit. It calculates interest on:That is compound interest.In simple words, compound interest means interest earning interest.At first, the difference … [Read more...] about What Is Compound Interest? Explained Simply for Beginners in India (With Examples)

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