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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
    • Restaurant
    • Data Processing
    • Real estate developers
    • Information technology

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.

Understanding the Different Types of Stock Trading: A Beginner’s Guide

Last modified on May 15, 2025 by CA Bigyan Kumar Mishra

If you're new to investing, the world of stock trading can seem overwhelming. But don't worry – it doesn't have to be! In this guide, we'll walk you through the different types of stock trading, explain what each one is, and help you understand how to choose the best strategy for you. We'll also dive into why risk management is so important and give you tips on how to start … [Read more...] about Understanding the Different Types of Stock Trading: A Beginner’s Guide

Why Company Earnings Are Important for Investors

Last modified on May 15, 2025 by CA Bigyan Kumar Mishra

When you think about what influences a stock's price, many factors come to mind—growth potential, market trends, leadership changes, and more. But one of the most important and straightforward factors is a company’s earnings. Earnings are the profit a company makes, and they give investors vital information about how well a business is doing.In this article, we’ll explain … [Read more...] about Why Company Earnings Are Important for Investors

TDS on Cash Withdrawals: Complete Guide to Section 194N

Last modified on May 18, 2025 by CA Bigyan Kumar Mishra

Section 194N of the Income Tax Act of India was introduced to reduce cash transactions and encourage digital payments. As part of this initiative, the government mandated that banks, cooperative banks, and post offices deduct Tax Deducted at Source (TDS) on large cash withdrawals made by individuals. The primary aim is to curb unaccounted cash transactions and promote a … [Read more...] about TDS on Cash Withdrawals: Complete Guide to Section 194N

Understanding Stock Audits: Process and Importance

Last modified on May 15, 2025 by CA Bigyan Kumar Mishra

If you run a business that deals with physical goods, you’ve likely heard about stock audits. But what exactly is a stock audit, and why is it so important for your business?In this guide, we will break down everything you need to know about stock audits, explaining the process in simple terms so that anyone, even beginners, can understand and apply it to their … [Read more...] about Understanding Stock Audits: Process and Importance

Understanding Cash Credit: A Simple Guide for Businesses

Last modified on May 16, 2025 by CA Bigyan Kumar Mishra

When running a business, having enough cash to cover daily expenses and keep things running smoothly is essential. But sometimes, businesses don’t have enough money at hand. That’s where cash credit comes in. It's a financial tool that helps businesses borrow money from a bank or financial institutions to cover short-term needs like paying for raw materials, employee salaries, … [Read more...] about Understanding Cash Credit: A Simple Guide for Businesses

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