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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
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    • Real estate developers
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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.

What Are Penny Stocks and Should You Invest in Them? A Beginner-Friendly Guide

Last modified on July 8, 2025 by CA Bigyan Kumar Mishra

Are you wondering what penny stocks are and how do they work in India? Many first-time investors—be it a freelance graphic designer, a retail shop owner, or a young IT consultant—start their stock market journey by hearing about “cheap shares under ₹10” that can become “multibaggers.” The idea sounds tempting: buy low, sell high, and get rich quickly. But is it that … [Read more...] about What Are Penny Stocks and Should You Invest in Them? A Beginner-Friendly Guide

What is Day Trading? A Beginner-Friendly Guide for Indians Looking to Trade Smartly

Last modified on July 8, 2025 by CA Bigyan Kumar Mishra

For many first-time investors in India, day trading sounds too fast, too risky, and frankly—too complicated. Is it legal? Is it safe? Or is it just glorified gambling?This beginner-focused guide is designed to answer all those questions. We’ll walk you through what day trading is, how it works in the Indian market, which tools and strategies you need, and how to … [Read more...] about What is Day Trading? A Beginner-Friendly Guide for Indians Looking to Trade Smartly

Dollar-Cost Averaging vs. Timing the Market: Which Investment Strategy Is Better for Beginners?

Last modified on July 7, 2025 by CA Bigyan Kumar Mishra

What Is Dollar-Cost Averaging (DCA)?Dollar-cost averaging (DCA) is a simple investing strategy where you invest the same amount of money at regular intervals—say weekly, biweekly, or monthly—no matter what the market is doing.Let’s say you’re a freelance graphic designer and decide to invest $100 into an S&P 500 index fund every month. Some months the fund price is … [Read more...] about Dollar-Cost Averaging vs. Timing the Market: Which Investment Strategy Is Better for Beginners?

Free Cash Flow vs. EBITDA in Simple Terms: A Beginner-Friendly Guide for Business Owners

Last modified on July 7, 2025 by CA Bigyan Kumar Mishra

If you run a small business in India—you may have come across finance terms like EBITDA or Free Cash Flow (FCF) in conversations, loan applications, or tax filings and felt a bit lost. Don't worry. You're not alone.This guide explains the difference between Free Cash Flow and EBITDA.With relatable examples and easy-to-understand explanations, you’ll learn what these … [Read more...] about Free Cash Flow vs. EBITDA in Simple Terms: A Beginner-Friendly Guide for Business Owners

Difference Between Top-Line and Bottom-Line Growth: A Beginner’s Guide

Last modified on July 7, 2025 by CA Bigyan Kumar Mishra

You may have come across the terms "top-line growth" and "bottom-line growth". At first glance, these terms might sound like complicated financial jargon. You might wonder: Do I really need to understand these terms? Are they only for big corporations?The truth is, understanding the difference between top-line and bottom-line growth is essential. These two lines on … [Read more...] about Difference Between Top-Line and Bottom-Line Growth: A Beginner’s Guide

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