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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
    • Consulting company
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Income Tax

Comprehensive Guide to TDS on Interest Income: Section 194A

Last modified on December 1, 2024 by CA Bigyan Kumar Mishra

In India, Tax Deducted at Source (TDS) is a method the government uses to collect taxes directly from your income before you receive it. This applies to different types of income, like salaries, dividends, bonuses, commissions, and interest from deposits.Section 194A of the Income tax act, 1961, talks about tax to be deducted on interest payments. Interest payments … [Read more...] about Comprehensive Guide to TDS on Interest Income: Section 194A

Impact of Selling Listed Equity Shares on Your Tax Obligations

Last modified on October 25, 2024 by CA Bigyan Kumar Mishra

When it comes to investing in equity shares in India, knowing how selling your stocks affects your taxes is crucial. The taxation on equity shares depends on the duration for which you hold them and is classified into Short-Term Capital Gains (STCG) and Long-Term Capital Gains (LTCG).This guide will help you understand the tax rules for listed stocks and equity mutual funds … [Read more...] about Impact of Selling Listed Equity Shares on Your Tax Obligations

TDS on Payments to Contractors and Professionals: Section 194M

Last modified on November 30, 2024 by CA Bigyan Kumar Mishra

Since September 1, 2019, individuals and Hindu Undivided Families (HUFs) must deduct Tax Deducted at Source (TDS) under Section 194M when paying over ₹50 lakh to contractors, professionals, or for commissions and brokerage within a financial year. The deduction occurs at the time of payment or when the amount is credited, whichever happens first. Under Section 194M, a 2% … [Read more...] about TDS on Payments to Contractors and Professionals: Section 194M

A comprehensive guide to file personal income tax return in India

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

Income tax return (ITR) filing in India is the process through which individuals and businesses report their income, expenses, and tax liabilities to the Income Tax Department. Filing income tax returns (ITR) in India is an important responsibility for individuals and businesses. Filing income tax returns helps in legal compliance, claiming tax refunds, applying for … [Read more...] about A comprehensive guide to file personal income tax return in India

Tax Implications of Stock Trading in India: What You Need to Know

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

Understanding the tax implications of stock trading in India is essential for effective financial planning. The taxes you incur depend significantly on how long you hold your stocks and the type of trading you engage in.In India, the classification of your trading activities, whether as day trading or long-term investing, determines your tax obligations.Day Trading vs. … [Read more...] about Tax Implications of Stock Trading in India: What You Need to Know

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