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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.

When to file company’s annual return -Applicable to OPC & Small Companies

Last reviewed on November 16, 2023 I By CA Bigyan Kumar Mishra

As a part of annual corporate compliance, every company registered with ROC must file their annual return under section 92 of the companies act, 2013. As prescribed by the government, this annual return has to be filed in form MGT-7 on or before the due date of filing. In the case of one person company and small companies, the prescribed form is MGT-7A.From the financial … [Read more...] about When to file company’s annual return -Applicable to OPC & Small Companies

How financial transactions are tracked by the income tax department

Last reviewed on October 30, 2023 I By CA Bigyan Kumar Mishra

High value financial transactions beyond a specified limit are monitored by the government of India through its various agencies. Income tax department matches the specified high value financial transactions with the data provided by the taxpayer in their income tax return.Therefore, you must include all high value financial transactions to your income tax return while … [Read more...] about How financial transactions are tracked by the income tax department

Penalty for delay in filing income tax audit report under section 44AB

Last reviewed on December 12, 2023 I By CA Bigyan Kumar Mishra

Deadline for filing an income tax audit report for the financial year 2022-23 under section 44AB of the Income tax act, 1961, with the Government of India was 30th September 2023. This deadline has not been extended by the income tax department.For the financial year 2023-24, the deadline for filing income tax audit reports under section 44AB will be 30th September … [Read more...] about Penalty for delay in filing income tax audit report under section 44AB

Tax deduction for interest on loan taken for purchase of electric vehicle (EV)-Section 80EEB

Last reviewed on December 12, 2023 I By CA Bigyan Kumar Mishra

Section 80EEB has been inserted by the Government with effect from the financial year 2019-20 (assessment year 2020-21). As per section 80EEB of the Income tax act, 1961, an individual can claim tax deduction for interest if a loan has been taken for the purpose of an electric vehicle (EV). Section 80EEB tax deduction for interest on loan taken for purchase of electric … [Read more...] about Tax deduction for interest on loan taken for purchase of electric vehicle (EV)-Section 80EEB

Tax collected at source (TCS) applicable to bikes, Car and EV

Last reviewed on October 26, 2023 I By CA Bigyan Kumar Mishra

In our earlier article, we have already discussed how tax is collected at the rate of 20% on foreign remittance. This is called TCS, which stands for Tax Collected At Source. Do you know, income tax laws also require a seller of bike, cars, EVs and certain other capital goods and services to collect tax on the payments received above a specified amount?Tax collected at … [Read more...] about Tax collected at source (TCS) applicable to bikes, Car and EV

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