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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 – Samples
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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 Does Ease of Doing Business Mean, and Why Does It Matter When Starting a Business in India?

Updated on February 20, 2026 I By CA Bigyan Kumar Mishra

When someone talks about Ease of Doing Business, they are simply talking about how easy or difficult it is to start and run a business in a country. A smoother system saves time, money, and mental stress.In this article, you will understand what Ease of Doing Business means, why it is important for Indian entrepreneurs, and how it works in real-life India.Meaning of … [Read more...] about What Does Ease of Doing Business Mean, and Why Does It Matter When Starting a Business in India?

Is PAN Mandatory for Businesses in India: What Every Beginner Must Know

Updated on February 20, 2026 I By CA Bigyan Kumar Mishra

When starting a business in India, one of the first and most important registrations you must complete is obtaining a PAN (Permanent Account Number).PAN is essentially your financial identity with the Indian government and acts like a “passport” for all tax and financial activities. For beginners, understanding PAN is crucial because without it, many basic business … [Read more...] about Is PAN Mandatory for Businesses in India: What Every Beginner Must Know

How to Choose the Right Company Type in India: Simple Guide for Beginners

Updated on February 20, 2026 I By CA Bigyan Kumar Mishra

Choosing a company type in India can feel confusing when you are just starting out. Many beginners ask, “Which company type is right for my small business?” and “Will my personal money be at risk if the business faces loss?” In India, company structures are governed mainly by the Companies Act, 2013 and regulated by the Ministry of Corporate Affairs (MCA). The answer … [Read more...] about How to Choose the Right Company Type in India: Simple Guide for Beginners

Understanding Liabilities – What a Business Really Owes

Updated on February 20, 2026 I By CA Bigyan Kumar Mishra

When we hear the word liability, many beginners feel it must be something bad. In simple words, a liability is just like the bills a family has to pay — school fees, house rent, or an EMI. A business also has similar responsibilities. These are amounts the business must pay to others in the future.In this guide, you will understand what liabilities really mean, how they are … [Read more...] about Understanding Liabilities – What a Business Really Owes

Forex Trading Basics for Beginners – Easy Step-by-Step Guide with Examples

Updated on February 20, 2026 I By CA Bigyan Kumar Mishra

Forex trading is about exchanging one country’s currency for another. Most people in India first notice forex when they travel abroad or see news about the rupee moving against the dollar.In simple terms, forex explains why currency prices change and how people try to benefit from those changes. This guide will help you clearly understand what forex trading is, why it … [Read more...] about Forex Trading Basics for Beginners – Easy Step-by-Step Guide with Examples

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