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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.

Complete Guide to Short Term Capital Gains Tax in India FY 2024-25 (AY 2025-26)

Last reviewed on November 27, 2024 I By CA Bigyan Kumar Mishra

Short Term Capital Gains (STCG) is the profit you make when you sell an asset, such as stocks, real estate, or mutual funds, within a short period, typically less than one year. This gain is taxed at a higher rate than long-term capital gains (LTCG).For example, if you buy a property for Rs. 10 lakh and sell it for Rs. 15 lakh within a year, your short-term capital gain is … [Read more...] about Complete Guide to Short Term Capital Gains Tax in India FY 2024-25 (AY 2025-26)

Accounting Equation: What It Is and How You Calculate It (Step-by-Step Guide for Beginners)

Last reviewed on February 15, 2026 I By CA Bigyan Kumar Mishra

Imagine you are running a small cafe in your city. At the end of the year, you ask yourself three simple questions:This is exactly where the accounting equation comes in. It is the foundation of all financial statements. Whether you are a commerce student, a beginner investor, or a small business owner in India, understanding this concept helps you read financial reports … [Read more...] about Accounting Equation: What It Is and How You Calculate It (Step-by-Step Guide for Beginners)

Resolution for amendment of objects clause-Specimen

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

Here are specimen resolutions for amendment of main objects clause of the Memorandum of Association (MOA).SPECIMEN 1"RESOLVED THAT pursuant to the applicable provisions of the Companies Act, 2013, and subject to the confirmation of the Registrar of Companies clause 3(a) of the Memorandum of Association of the Company be altered by inserting the word "amalgamate" after … [Read more...] about Resolution for amendment of objects clause-Specimen

Resolution to change Capital Clause-Specimen

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

Here are specimen resolutions to change capital caluse of the Memorandum of Association (MOA).SPECIMEN 1"RESOLVED THAT the existing Clause V of the Memorandum of Association of the company be and is hereby substituted by the following new clause:‘V. The Authorised Share Capital of the company is Rs. 10,000,000 (Rupees One Crore only) divided into 10,00,000 (Ten Lakhs … [Read more...] about Resolution to change Capital Clause-Specimen

Income tax rates for financial year 2022-23 (Assessment year 2023-24)

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

Government taxes personal income based on the tax rates fixed in our union budget. Personal income tax rates begin at 5% for the financial year 2022-23, then gradually increase to 10%, 15%, 20%, 30% based on your income slab and the option you have selected.Each tax rate applies to a specific range of taxable income, referred to as a “tax bracket” or “income slab”. Taxable … [Read more...] about Income tax rates for financial year 2022-23 (Assessment year 2023-24)

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