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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 a partner of partnership firm is taxed in India

Last reviewed on August 7, 2021 I By CA Bigyan Kumar Mishra

Partners are individuals joined hands to form a partnership firm by signing a contract or agreement with all the terms and conditions that they are agreed to.In india, a partner is taxed as an individual. All the tax provisions applicable to an individual is applied to a partner for calculating his/her tax liability.A partner generally receive following incomes from … [Read more...] about How a partner of partnership firm is taxed in India

When you can’t claim office rent as business expenditure for tax calculation

Last reviewed on August 7, 2021 I By CA Bigyan Kumar Mishra

Any expenses incurred in the running of business is tax deductible if it's not specifically disallowed or certain tax provisions are not satisfied. Similarly, office rent incurred by your business can be deducted as a business expenditure if provisions of income tax act, 1961 is satisfied.In this article, we will discuss certain situations where you can't claim office … [Read more...] about When you can’t claim office rent as business expenditure for tax calculation

15 things you must know about Sukanya Samriddhi Yojana Scheme – SSY

Last reviewed on January 6, 2024 I By CA Bigyan Kumar Mishra

A natural or legal guardian can open Sukanya Samriddhi account in the name of a girl child with any branches of India Post or Department of Post office or in a bank. It's a scheme launched by government as part of ‘Beti Bachao Beti Padhao’ campaign.Here are 15 key things that you should know about the Sukanya Samriddhi Yojana Scheme:To know more about Sukanya … [Read more...] about 15 things you must know about Sukanya Samriddhi Yojana Scheme – SSY

Top 20 reasons why income tax PAN is a must for Indians

Last reviewed on August 7, 2021 I By CA Bigyan Kumar Mishra

PAN stands for permanent account number. PAN is a 10 digit alphanumeric number issued by income tax department to the applicant who has submitted form 49B along with documents.Also Read: How to get instant PAN onlineYou can apply for a PAN at any point of time. Once issued, it's valid for your entire life.However, you can not hold more than one income tax permanent … [Read more...] about Top 20 reasons why income tax PAN is a must for Indians

10 things you must know before registering a One Person Company – OPC

Last reviewed on January 6, 2024 I By CA Bigyan Kumar Mishra

To form a private limited company, you require a minimum number of 2 directors and shareholders. If you are not finding anyone to join you, then better to start your business as a one person company (OPC).Similar to private limited, in a OPC both director and member can be the same person.While registering, you should not get certain things wrong as your application … [Read more...] about 10 things you must know before registering a One Person Company – OPC

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