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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
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    • Real estate developers
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Finance

Retail vs Institutional Investors in Indian Stock Market: A Simple Guide

Last modified on June 30, 2025 by CA Bigyan Kumar Mishra

Many Indian investors, especially beginners and small savers, get confused when they see headlines like “FIIs pulled ₹10,000 crore from Indian markets” or “LIC increases stake in XYZ stock.” It’s natural to wonder: Are they smarter? Should I follow them? Do I invest the same way they do?The short answer: No.You and those big institutions are playing different roles in … [Read more...] about Retail vs Institutional Investors in Indian Stock Market: A Simple Guide

Net Exports Explained: How Trade Affects Rupee, Prices, and Business

Last modified on June 26, 2025 by CA Bigyan Kumar Mishra

Why is petrol so expensive even when crude oil prices are down?How Importing and Exporting Impacts the Economy?How do net exports affect the economy?What is the connection between net exports and trade deficit?If these questions sound familiar, you’re not alone. Many Indian business owners, and self-employed professionals feel overwhelmed by economic terms like … [Read more...] about Net Exports Explained: How Trade Affects Rupee, Prices, and Business

Current vs Noncurrent Assets Explained for Small Business Owners and Taxpayers

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

What even counts as an asset in my business?What are Current and Noncurrent assets?Do I need to know the difference between Current and Noncurrent assets for tax filing?If you’ve had thoughts like these, you’re not alone. Many beginners—even seasoned professionals outside finance—feel unsure when they look at financial statements. Words like current assets, … [Read more...] about Current vs Noncurrent Assets Explained for Small Business Owners and Taxpayers

How Importing and Exporting Affects Businesses in India: A Beginner’s Guide

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

How does import and export affect the economy?What is the importance of importing and exporting?Why are imported electronics so expensive now?If you’ve ever had thoughts like these, you’re not alone.Many small business owners, freelancers, and self-employed professionals in India feel overwhelmed when it comes to understanding imports, exports, and how … [Read more...] about How Importing and Exporting Affects Businesses in India: A Beginner’s Guide

Dividend Payout Ratio Explained: A Beginner’s Guide  for Investors

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

What’s a dividend payout ratio—and why should I care?If a company doesn’t give dividends, is that bad?I got some dividend money, but what does that really mean for me?If you’ve ever asked questions like these, you’re not alone—and you’re in exactly the right place.Many investors—especially those just starting out—get confused when they see terms like dividend … [Read more...] about Dividend Payout Ratio Explained: A Beginner’s Guide  for Investors

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