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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 claim tax deduction on donation under section 80G

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

An individual can claim tax deduction under section 80G of the Income tax act, 1961 for donations made during the financial year to certain specified institutions. Tax deduction under section 80G can be claimed only if you have opted for the old tax regime. If you have opted for a new tax regime, then benefits of Section 80G will not be allowed.In this article, let us … [Read more...] about How to claim tax deduction on donation under section 80G

How to respond to a defective notice for your income tax return

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

A defective income tax return under section 139(9) of the Income tax act, 1961, occurs when your income tax return either omits certain information or data entered are inaccurate.In the following situations, the income tax department may issue a defective notice for your income tax return (ITR) in order to rectify the mistake from the tax return filed by you.Above … [Read more...] about How to respond to a defective notice for your income tax return

Company’s financial statements-5 things you must know before filing with ROC

Last reviewed on October 18, 2023 I By CA Bigyan Kumar Mishra

Every company in India needs to e-file its financial statements and mandatory attachments by using e-Form AOC4 with the registrar of companies (ROC) within the prescribed time limit as per section 137.In case financial statements are not adopted in AGM then un-adopted financial statements shall be filed within 30 days of the date of AGM (due date of AGM if AGM not held or … [Read more...] about Company’s financial statements-5 things you must know before filing with ROC

Demat Debit and Pledge Instruction (DDPI)-All you need to know

Last reviewed on October 14, 2023 I By CA Bigyan Kumar Mishra

SEBI has introduced the mechanism of “Demat Debit and Pledge Instruction (DDPI)” vide circular dated April 04, 2022. DDPI shall serve the same purpose of POA by significantly mitigating the misuse of POA.We all know, when you buy securities via your trading account, they are kept within the Demat Account maintained with CDSL/NSDL. When you decide to sell them, it's … [Read more...] about Demat Debit and Pledge Instruction (DDPI)-All you need to know

What is the expiry date of weekly Nifty and Bank Nifty option contracts

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

In the case of a Nifty weekly option contracts, expiry is every Thursday of the week. In Bank Nifty, the expiry is every wednersday of the week.In case Thursday / wednersday is a trading holiday, the previous trading day shall be the expiry/last trading day.All contracts shall expire at the normal market closing time on the expiry day or such other time as decided by … [Read more...] about What is the expiry date of weekly Nifty and Bank Nifty option contracts

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