Figyan

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), stock market, company law and other topics on finance. Follow him on linkedin or facebook or instagram or twitter.

Reverse charge mechanism (RCM) on legal services by a Lawyer or Advocate

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In Reverse Charge Mechanism (RCM), the responsibility for paying the tax under Goods and Services Tax (GST) shifts from the supplier to the recipient of the goods or services. This is different from the regular GST system where the supplier is responsible for collecting and remitting the tax to the government.Reverse Charge Mechanism (RCM) applies to specific situations as … [Read more...] about Reverse charge mechanism (RCM) on legal services by a Lawyer or Advocate

How to use Put Call Ratio (PCR) in option trading?

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Market participants use several financial measures to understand market sentiment before taking a position. Put Call Ratio is one such financial tool. This metric helps investors gauge whether the market is leaning toward a bullish (rising) or bearish (falling) sentiment.Let’s break it down in simple terms so you can grasp how it works and how you can use it in your own … [Read more...] about How to use Put Call Ratio (PCR) in option trading?

GST TDS Rules, Eligibility, Calculation, and Filing — Quick Summary Guide

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TopicSimple ExplanationMeaning of GST TDSGST TDS means a government body deducts a small part of tax (2%) while paying a supplier and deposits it directly with the government.Purpose of GST TDSIt helps the government collect tax on time and increases transparency in payments.Who Deducts GST TDSMainly government departments, local authorities, PSUs, government agencies, and … [Read more...] about GST TDS Rules, Eligibility, Calculation, and Filing — Quick Summary Guide

What is a Bear market? History, Causes & Investment

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A Bear market happens when the broad market index falls by 20% or more from the high over a few months due to negative investor sentiment. 20% is considered as a minimum threshold limit.The opposite of a bear market is a bull market.In a bear market, we may have occasional small rallies but the general trend will be downward. Market participants keep selling investments … [Read more...] about What is a Bear market? History, Causes & Investment

What is time decay in options and how it can impact trading?

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Value of an option contract decreases as it nears the expiration date. This decrease in value is described as Time decay, which is technically also called Theta. As an investor or trader you should keep in mind that the expiration date of a contract impacts option prices.Out of the money (OTM) call and put options are more affected by Theta factor than In-the-money (ITM) … [Read more...] about What is time decay in options and how it can impact trading?