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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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Income Tax

Tax collected at source (TCS) applicable to bikes, Car and EV

Last modified on October 26, 2023 by CA Bigyan Kumar Mishra

In our earlier article, we have already discussed how tax is collected at the rate of 20% on foreign remittance. This is called TCS, which stands for Tax Collected At Source. Do you know, income tax laws also require a seller of bike, cars, EVs and certain other capital goods and services to collect tax on the payments received above a specified amount?Tax collected at … [Read more...] about Tax collected at source (TCS) applicable to bikes, Car and EV

How to claim tax deduction on donation under section 80G

Last modified on December 12, 2023 by CA Bigyan Kumar Mishra

An individual can claim tax deduction under section 80G of the Income tax act, 1961 for donations made during the financial year to certain specified institutions. Tax deduction under section 80G can be claimed only if you have opted for the old tax regime. If you have opted for a new tax regime, then benefits of Section 80G will not be allowed.In this article, let us … [Read more...] about How to claim tax deduction on donation under section 80G

How to respond to a defective notice for your income tax return

Last modified on December 12, 2023 by CA Bigyan Kumar Mishra

A defective income tax return under section 139(9) of the Income tax act, 1961, occurs when your income tax return either omits certain information or data entered are inaccurate.In the following situations, the income tax department may issue a defective notice for your income tax return (ITR) in order to rectify the mistake from the tax return filed by you.Above … [Read more...] about How to respond to a defective notice for your income tax return

Which section code to use in TDS Return Filing

Last modified on December 16, 2023 by CA Bigyan Kumar Mishra

It’s mandatory to enter section codes in the field “section under which payment made” while preparing TDS return 24Q and 26Q. Therefore, for your ready reference here are all the section codes given to use while preparing your TDS return.SectionNature of PaymentSection Code192APayment of accumulated balance due to an employee192A193Interest on … [Read more...] about Which section code to use in TDS Return Filing

Taxation on Cryptocurrency: A Guide to Crypto Taxes in India

Last modified on October 3, 2024 by CA Bigyan Kumar Mishra

Cryptocurrency is a form of digital currency that exists virtually and uses cryptography to secure transactions. At present we have more than 1000 virtual digital currencies such as Bitcoin, Ethereum, Litecoin, etc.The Government of India has categorized cryptocurrency as virtual digital assets under section 2(47A) of the Income tax act, 1961. Therefore Bitcoin, Ethereum, … [Read more...] about Taxation on Cryptocurrency: A Guide to Crypto Taxes in India

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