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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.

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    • 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
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Income Tax

How to rectify mistakes after filing income tax return

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

Mistakes after filing income tax return can be rectified by the assessee within the time limit allowed by our tax laws. In this article we will discuss how to rectify mistakes or omission and what is the time limit to correct mistakes or omissions after filing income tax return.Here are a few mistakes that can be rectified. Incorrect personal, email ID, mobile … [Read more...] about How to rectify mistakes after filing income tax return

How salary from previous employer reported to present company

Last modified on June 23, 2019 by CA Bigyan Kumar Mishra

If you are planning to switch jobs or already moved to a new company for better pay, then this article on why and how to report salary income incurred from previous employer to current organization might help you.In case you have worked for two or more companies during the previous year, then you can report your total salary income incurred from previous employers to the … [Read more...] about How salary from previous employer reported to present company

What is the use of form 12B in tax? How its different from 12BA

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

As per the provisions of section 192 of the income tax act, 1961, employee may furnish salary details incurred from previous employer to the current organization. If the employee has decided to furnish salary details to present organization, then it has to be reported in form 12B.As per rule 26A, Form 12B is a declaration to be submitted with following details in … [Read more...] about What is the use of form 12B in tax? How its different from 12BA

When your income is chargeable to tax under the head salaries

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

Income under the head salaries is the first and the most important head for individuals. In this article, we will discuss when income is charged to tax under the head income from salaries.Before considering any income under the head salaries, the first condition to be looked for is the relationship between the payer and payee.If relationship of the payer and payee is … [Read more...] about When your income is chargeable to tax under the head salaries

How to calculate tax on voluntary retirement scheme or VRS

Last modified on June 15, 2019 by CA Bigyan Kumar Mishra

Voluntary retirement scheme or VRS is a technique used by organizations to reduce their existing workforce. Its applies to all employees who have completed 10 years of service or is above 40 years of age. VRS is generally used as an alternative to retrenchment process, which involved lots of legalities and complex procedures.In general voluntary retirement scheme is used … [Read more...] about How to calculate tax on voluntary retirement scheme or VRS

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