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Figyan

A resource site for beginners with easy to understand income tax, gst, and finance tutorials for mastering the basics and beyond.

  • Income Tax
    • Income tax slabs FY 2024-25 (AY 2025-26)
    • Income tax slab & rates for FY 2023-24 (AY 2024-25)
    • Income tax return filing deadlines
    • Guide to Personal income tax return
    • Important dates in income tax
    • Ultimate Guide to Salary Taxation in India
    • How TDS on Dividend Income Works in India
  • GST
    • Top 10 GST Mistakes
    • Income Tax vs. Goods and Services Tax (GST)
    • GST e-Way Bill
    • How to identify a fake GST bill
    • Invoices issued under GST law
    • GST Reconciliation-Form GSTR-9C
    • GST Annual Return Form GSTR-9
  • TDS
    • Guide to TDS on Interest Income: Section 194A
    • TDS on Payments to Contractors and Professionals: Section 194M
    • Section 194T: TDS on Payments to Partners of Partnership Firms
    • Section 194J: TDS on fees for professional or technical services
    • TDS on commission and brokerage – Section 194H
    • Section 194D – TDS on Insurance Commission
  • MOA Main object – Samples
    • Consulting company
    • Tour and travel
    • Restaurant
    • Data Processing
    • Real estate developers
    • Information technology

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.

What is the World Bank and How Does It Help Countries?

Last modified on November 23, 2024 by CA Bigyan Kumar Mishra

The World Bank is an important organization that works to reduce poverty around the world. It helps countries by providing loans and advice to support projects that improve education, healthcare, roads, and other vital services.The goal is to help people in developing countries live better lives. Right now, 187 countries are part of the World Bank, making it a truly global … [Read more...] about What is the World Bank and How Does It Help Countries?

Understanding Book Value Per Share (BVPS) in India: A Simple Guide for Investors

Last modified on November 22, 2024 by CA Bigyan Kumar Mishra

If you're new to investing or financial terms, understanding Book Value Per Share (BVPS) is essential. It's a financial measure that can help investors assess a company’s value based on its financial statements, not just its market price.Knowing how BVPS works is especially important for those investing in Indian companies.Let’s break it down in simple terms.What is … [Read more...] about Understanding Book Value Per Share (BVPS) in India: A Simple Guide for Investors

A Simple and Easy-to-Understand Guide to Financial Statements

Last modified on June 10, 2025 by CA Bigyan Kumar Mishra

If you're new to business or investing in India, one of the most important skills you can learn is how to understand financial statements. These are documents that companies use to share information about their financial health, helping you see how well a company is doing with its money. Understanding these documents can help you make smart decisions, whether you’re … [Read more...] about A Simple and Easy-to-Understand Guide to Financial Statements

Gold ETFs: A Smart Way to Grow Wealth in India

Last modified on November 22, 2024 by CA Bigyan Kumar Mishra

Gold has always been a popular choice for investment in India. It's known for its ability to protect wealth and provide good returns, especially during uncertain times. While many people invest in physical gold like jewelry or coins, there’s a newer and easier way to invest in gold: Gold ETFs.This option is becoming more popular, especially for people who want to invest in … [Read more...] about Gold ETFs: A Smart Way to Grow Wealth in India

A Beginner’s Guide to Stock Market Indices: Everything You Need to Know

Last modified on November 22, 2024 by CA Bigyan Kumar Mishra

If you’re new to investing, you might have heard the term stock market index and wondered what it really means. Don’t worry—it’s easier to understand than it sounds! A stock market index is simply a tool that helps people track how the stock market is doing.Instead of looking at each individual company’s performance, an index gives a quick summary of how a group of … [Read more...] about A Beginner’s Guide to Stock Market Indices: Everything You Need to Know

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