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  • Income Tax
    • Income tax slab & rates for FY 2023-24 (AY 2024-25)
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    • How TDS on Dividend Income Works in India
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  • 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
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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.

5 Types of Profitability Ratios and Why Do They Matter?

Last reviewed on February 21, 2026 I By CA Bigyan Kumar Mishra

Profitability ratios assess a company's ability to generate profit relative to its revenue, assets, or equity. Profitability ratios are critical for understanding a company’s financial health, guiding investment decisions, and identifying operational strengths and weaknesses.Investors use profitability ratios to make informed decisions about where to allocate their funds. … [Read more...] about 5 Types of Profitability Ratios and Why Do They Matter?

Key Financial Ratios for Analyzing Bank’s Profitability

Last reviewed on October 21, 2024 I By CA Bigyan Kumar Mishra

When assessing a bank's profitability, several key financial ratios can provide valuable insights into its financial performance. By analyzing these financial ratios, investors can gauge a bank's profitability, operational efficiency, and overall financial health, helping them make informed investment decisions.Below in this article, we have discussed the most … [Read more...] about Key Financial Ratios for Analyzing Bank’s Profitability

How Are Individuals with Business Income Taxed in India?

Last reviewed on October 21, 2024 I By CA Bigyan Kumar Mishra

Everyone must pay income tax if they earn money that is taxable under the Income Tax Act. According to Section 2 (7) of the Income Tax Act of 1961, an "assessee" is anyone who has to pay tax or any other amount under this law. This includes:The tax filing process is different for various types of earners because they have different sources of income.What do we mean by … [Read more...] about How Are Individuals with Business Income Taxed in India?

Understanding a Bank’s Balance Sheet: A Guide for Investors

Last reviewed on October 20, 2024 I By CA Bigyan Kumar Mishra

By paying attention to key parts of a balance sheet, financial ratios, and the overall situation, investors can gain valuable insights into a bank’s financial health, risk profile, and growth potential.Checking a bank's balance sheet is very important to understand how healthy its finances are, how stable it is, and how well it can make money in the future.A bank's … [Read more...] about Understanding a Bank’s Balance Sheet: A Guide for Investors

Section 194T: TDS on Payments to Partners of Partnership Firms

Last reviewed on October 20, 2024 I By CA Bigyan Kumar Mishra

Starting April 1, 2025, there will be new tax rules in India that will change how partnership firms pay their partners. Section 194T requires these partnership firms to deduct a part of certain payments as Tax Deducted at Source (TDS). This means partners will see some tax taken out of their payments right away.Before this change, partnership firms, including Limited … [Read more...] about Section 194T: TDS on Payments to Partners of Partnership Firms

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