Figyan

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.

Who Must Apply for PAN in India – Section 262 of the Income Tax Act, 2025

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Let me start with something I’ve seen many times.A young employee receives their first salary offer. HR asks for PAN. The person says, “But I don’t even pay tax yet. Why do I need it?”This is where confusion usually begins.Under Section 262 of the new Income Tax Act, 2025, PAN (Permanent Account Number) is not only about paying income tax. It is about identity, … [Read more...] about Who Must Apply for PAN in India – Section 262 of the Income Tax Act, 2025

Global Forex Trading Sessions & Market Hours in India – Beginner’s Guide

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Many beginners in India hear two things about forex trading:“Forex runs 24 hours a day”“You can trade anytime”Both statements sound true, but they create confusion in real life. In practice, forex is not active all the time, and Indian traders cannot trade at all hours.In this guide, we will clearly explain forex trading sessions, forex market hours in India, … [Read more...] about Global Forex Trading Sessions & Market Hours in India – Beginner’s Guide

Understanding Year-on-Year (YoY) and Quarter-on-Quarter (QoQ): A Guide for Beginners

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When you open a company result or read about inflation in the news, you often see words like YoY, QoQ, and YTD. For many beginners in India, these look like complicated financial codes. In reality, they are simple ways to compare numbers from different time periods.In this guide, we will break these terms in easy language and with examples.Key TakeawaysWhat YoY and … [Read more...] about Understanding Year-on-Year (YoY) and Quarter-on-Quarter (QoQ): A Guide for Beginners

Sequential Growth Meaning (QoQ Growth) – Simple Guide for Beginners with Examples

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Many beginners in India hear words like sequential growth or QoQ growth and feel it belongs only to big companies. In simple words, sequential growth just means comparing this quarter with the last quarter to see whether your business moved forward or backward. It helps you answer questions like:Did my sales improve?Are my expenses under control?In this guide, you … [Read more...] about Sequential Growth Meaning (QoQ Growth) – Simple Guide for Beginners with Examples

Annual General Meeting (AGM) in India Made Simple – Meaning, Rules, Process & Compliance

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An Annual General Meeting (AGM) is a compulsory yearly meeting between a company’s shareholders and its board of directors. It is the main platform where owners of the company review how the business performed during the year and how it will move ahead.In simple words, AGM is like the company’s “yearly report card meeting.” Shareholders can ask questions, approve accounts, … [Read more...] about Annual General Meeting (AGM) in India Made Simple – Meaning, Rules, Process & Compliance