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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)
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    • Guide to TDS on Interest Income: Section 194A
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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.

Tax Planning, Avoidance & Evasion: A Simple Beginner’s Guide

Updated on November 23, 2024 I By CA Bigyan Kumar Mishra

Taxes are something everyone has to deal with, but did you know there are different ways to manage how much tax you pay? The key is understanding three important concepts: tax planning, tax avoidance, and tax evasion. Each of these approaches involves different strategies, but the key difference lies in how legal and ethical they are. Let’s break these concepts down in … [Read more...] about Tax Planning, Avoidance & Evasion: A Simple Beginner’s Guide

Understanding Cash Flow Ratios: Key Indicators of Financial Health

Updated on November 23, 2024 I By CA Bigyan Kumar Mishra

When evaluating the financial health of a company, cash flow is one of the most important things to consider. Unlike profits or balance sheets, which can sometimes be misleading, cash flow shows the actual money moving in and out of a business.In this article, we will break down cash flow ratios in simple terms and explain how they can help you assess a company’s ability to … [Read more...] about Understanding Cash Flow Ratios: Key Indicators of Financial Health

Understanding Put Options in India: A Beginner-Friendly Guide to Profiting from Falling Stock Prices

Updated on July 1, 2025 I By CA Bigyan Kumar Mishra

If you've ever asked yourself, "How do people make money when stock prices fall?" or "What is a put option and how does it help protect my investments?"—you’re not alone. Many beginners in India find the idea of options confusing, especially when terms like "strike price," "premium," and "expiry" come into play. But don’t worry—this guide is here to help.Whether you're … [Read more...] about Understanding Put Options in India: A Beginner-Friendly Guide to Profiting from Falling Stock Prices

Understanding Call Options: A Simple, Beginner-Friendly Guide with Examples

Updated on July 1, 2025 I By CA Bigyan Kumar Mishra

What does it even mean to buy a call option?Is options trading only for big investors and full-time traders?I tried reading about strike prices and premiums, but I got more confused!If these thoughts sound familiar, you’re not alone.Many beginners in India feel lost when they first hear about call options. The terms sound complicated, and most online … [Read more...] about Understanding Call Options: A Simple, Beginner-Friendly Guide with Examples

What Is the International Monetary Fund (IMF)? A Simple Guide for Beginners

Updated on November 23, 2024 I By CA Bigyan Kumar Mishra

The International Monetary Fund (IMF) is a global organization that helps countries maintain stable economies. With 191 member countries, its primary goal is to make sure the world’s financial systems stay strong and that countries can grow economically.If a country faces an economic crisis, the IMF steps in to help with financial support and policy advice.Let’s break … [Read more...] about What Is the International Monetary Fund (IMF)? A Simple Guide for Beginners

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