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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
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Income Tax

Income tax rates for financial year 2022-23 (Assessment year 2023-24)

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

Government taxes personal income based on the tax rates fixed in our union budget. Personal income tax rates begin at 5% for the financial year 2022-23, then gradually increase to 10%, 15%, 20%, 30% based on your income slab and the option you have selected.Each tax rate applies to a specific range of taxable income, referred to as a “tax bracket” or “income slab”. Taxable … [Read more...] about Income tax rates for financial year 2022-23 (Assessment year 2023-24)

Tax to be paid while filing updated income tax return

Last modified on April 13, 2022 by CA Bigyan Kumar Mishra

As per the new provisions introduced in finance bill 2022, taxpayers can now file an updated income tax return with effect from the financial year 2021-22 (assessment year 2022-23).Such updated return of income can be filed within 24 months from the end of the relevant assessment year.We have written an article on when an updated income tax return can be filed in India. … [Read more...] about Tax to be paid while filing updated income tax return

Updated income tax return: eligibility, timeframe, form & importance

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

In India, an updated income tax return (ITR-U) is a revised version of a taxpayer's original ITR filed for a particular financial year. The concept allows taxpayers to correct any mistakes or omissions in their original return.Therefore, to file an updated income tax return in India, the taxpayer must have filed an original return for that financial year.The updated … [Read more...] about Updated income tax return: eligibility, timeframe, form & importance

Income tax rates for partnership firms & LLPs for FY 2022-23 (AY 2023-24)

Last modified on April 11, 2022 by CA Bigyan Kumar Mishra

A Partnership firm is not registered as a separate legal entity. However in the Income tax act, a partnership firm is considered as a separate tax entity. As such a separate permanent account number is issued in the name of partnership firm based on the deed signed by partners.However, a limited liability partnership (LLP) is registered as a separate legal entity with the … [Read more...] about Income tax rates for partnership firms & LLPs for FY 2022-23 (AY 2023-24)

Corporate tax rates in India for FY 2024-25 (AY 2025-26)

Last modified on October 24, 2024 by CA Bigyan Kumar Mishra

Understanding corporate tax rates is crucial for businesses operating in India. The taxation framework is governed by the Income Tax Act of 1961, which outlines different tax rates based on the company's residency status and turnover. This article provides a detailed overview of corporate tax rates for the financial year 2024-25, along with important compliance … [Read more...] about Corporate tax rates in India for FY 2024-25 (AY 2025-26)

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