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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
    • 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.

Bottom-Line Growth vs. Top-Line Growth: What’s the Difference?

Updated on February 21, 2026 I By CA Bigyan Kumar Mishra

Analysts use both bottom-line growth and top-line growth to evaluate a company’s performance and financial health.In a company’s income statement, the top-line refers to revenues or gross sales.The bottom-line of a company is the net profit as it reflects at the bottom of an income statement. Net profit is arrived after all expenses have been deducted from … [Read more...] about Bottom-Line Growth vs. Top-Line Growth: What’s the Difference?

Shareholding Patterns: A Guide to Analyzing Company Ownership

Updated on February 21, 2026 I By CA Bigyan Kumar Mishra

A company disclose its shareholding patterns in the financial reports and regulatory filings.Analyzing a company's shareholdings pattern is important for an investor as it shows the control dynamics within the company.Shareholders of a company refers to individuals or entities invested their money in the company's business. Every individual or entity holding at least … [Read more...] about Shareholding Patterns: A Guide to Analyzing Company Ownership

Why Long-Term Stock Holding Pays Off: The Power of Patience

Updated on February 21, 2026 I By CA Bigyan Kumar Mishra

Many value investors prefer to buy-and-hold selected stocks by not considering short term price movements and technical indicators. Buy-and-hold is considered as a long term passive investment strategy where value investors keep a relatively stable portfolio over time regardless of short term price movements of stocks.In this article, we will be discussing the benefits … [Read more...] about Why Long-Term Stock Holding Pays Off: The Power of Patience

Decoding Bank’s Return on Equity (ROE): A Comprehensive Guide for Investors

Updated on February 21, 2026 I By CA Bigyan Kumar Mishra

Return on Equity (ROE) is a critical metric used to assess a bank's profitability relative to its equity. Understanding ROE can provide valuable insights for investors, analysts, and bank management.ROE measures how effectively a bank is using shareholders' equity to generate profits.In this article, we will discuss the concept of ROE, its importance, calculation, and … [Read more...] about Decoding Bank’s Return on Equity (ROE): A Comprehensive Guide for Investors

Positional Trading: A Simple Guide to Long-Term Success in the Stock Market

Updated on February 21, 2026 I By CA Bigyan Kumar Mishra

If you're looking for a way to invest in the stock market with a strategy that doesn't require constant monitoring, positional trading might be the right approach for you.This method is all about making decisions based on long-term market trends, rather than getting caught up in short-term price swings.In this guide, we’ll explain what positional trading is, how it … [Read more...] about Positional Trading: A Simple Guide to Long-Term Success in the Stock Market

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