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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.

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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.

Interest on Late Advance Tax Payments: Section 234B Explained

Updated on November 28, 2024 I By CA Bigyan Kumar Mishra

According to the Income Tax Act of 1961, if someone doesn't follow the tax rules, they may have to pay penalties. These penalties include interest on unpaid tax amounts. Section 234 outlines these penalties, and specifically, Section 234B deals with interest charged for not making advance tax payments on time, especially if the taxpayer fails to pay online.Understanding … [Read more...] about Interest on Late Advance Tax Payments: Section 234B Explained

T+1 Settlement Cycle Explained: How Stock Trades Settle Faster in India Now

Updated on June 25, 2025 I By CA Bigyan Kumar Mishra

I bought shares yesterday. Why aren’t they showing in my Demat account?I sold my stocks today—when will I actually get the money?T+1? Is that a tax code or a railway ticket class?If questions like these have ever crossed your mind, you’re not alone—and you’re definitely not the only one who felt too shy to ask.For many Indians stepping into the stock market for … [Read more...] about T+1 Settlement Cycle Explained: How Stock Trades Settle Faster in India Now

Your Guide to Income Tax Notices: 8 Alerts Every Taxpayer Should Know!

Updated on November 28, 2024 I By CA Bigyan Kumar Mishra

The income tax department may send you a tax notice if they find any errors in your tax return. These notices are a way for the tax authorities to alert you about mistakes that need to be corrected. Depending on what the issue is and how you respond, the tax officer might take further action.It’s crucial to understand why you might get a tax notice and how to handle it. … [Read more...] about Your Guide to Income Tax Notices: 8 Alerts Every Taxpayer Should Know!

Understanding How New Share Buyback Tax Rules Impact Shareholders and Corporations

Updated on November 27, 2024 I By CA Bigyan Kumar Mishra

The Indian government's new tax rules for share buybacks have created quite a buzz since they came into effect on October 1, 2024. These changes, announced in Budget 2024, will affect both shareholders and corporate strategies in significant ways.If you're wondering how these changes might impact you or the companies you invest in, you're in the right place.This article … [Read more...] about Understanding How New Share Buyback Tax Rules Impact Shareholders and Corporations

Understanding Company Obligations Regarding the Registered Office: A Simple Guide

Updated on November 27, 2024 I By CA Bigyan Kumar Mishra

When you start or run a business, there are certain legal rules you must follow to ensure your company is transparent, accountable, and trustworthy. One important rule is about the company’s registered office—the official address where your business is legally located.This guide will break down everything you need to know about your company's obligations regarding the … [Read more...] about Understanding Company Obligations Regarding the Registered Office: A Simple Guide

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