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CA Bigyan Kumar Mishra

CA Bigyan Kumar Mishra is a fellow member of the Institute of Chartered Accountants of India. He writes about personal finance, income tax, goods and services tax (GST), company law and other topics on finance. Follow him on facebook or instagram or twitter.

What is the Assessment Year in Income Tax Law (India)?

Last updated on September 4, 2025 by CA Bigyan Kumar Mishra

In Indian income tax law, the "Assessment Year" is the year immediately following the "Previous Year" in which you file your Income Tax Return (ITR) and pay taxes on the income earned. It is the year in which the income earned in the Previous Year is assessed (evaluated) by the Income Tax Department. Financial Year Timeline: Key Points: Example … [Read more...] about What is the Assessment Year in Income Tax Law (India)?

What does “Previous Year” mean in Indian Income Tax Law?

Last updated on August 28, 2025 by CA Bigyan Kumar Mishra

In income tax law in India, "Previous Year" means the financial year in which you earn the income. It is the year just before the year in which you file your tax return and pay taxes on that income. The Financial Year in India starts on 1st April and ends on 31st March of the next year. So, the "Previous Year" is always the financial year before the "Assessment Year" (the … [Read more...] about What does “Previous Year” mean in Indian Income Tax Law?

What is a Stay Order?

Last updated on August 27, 2025 by CA Bigyan Kumar Mishra

A stay order is when a court tells everyone to pause or stop a legal case or the result of a case for some time. It’s like putting a legal case on “pause” — nothing moves forward until the court says it can. Example: Stopping a Judgment Suppose the court says that Person A has to leave their house (eviction order). Person A thinks this decision is unfair and wants to … [Read more...] about What is a Stay Order?

What Does “Status Quo” Mean in Law?

Last updated on August 27, 2025 by CA Bigyan Kumar Mishra

Status quo means the way things are right now. It refers to the current situation or condition, especially in society, politics, or any system. To "maintain the status quo" means to keep things the same without making changes. Example 1 A company keeps using the same methods every year and refuses to try new ideas. This means it is maintaining the status quo. Meaning: … [Read more...] about What Does “Status Quo” Mean in Law?

Tax Deducted at source (TDS) on Interest Payments: Section 194A

Last updated on July 13, 2025 by CA Bigyan Kumar Mishra

TDS, or Tax Deducted at Source, was created to help prevent tax evasion on income earned by people and businesses. People can earn money in many ways, like salaries, dividends, bonuses, commissions, and interest. Each of these adds up to a significant amount. Section 194A focuses on interest payments, which are crucial for banks, investments, and the savings of everyday … [Read more...] about Tax Deducted at source (TDS) on Interest Payments: Section 194A

How Taxation on Crypto Assets and Bitcoin Works in India

Last updated on November 23, 2025 by CA Bigyan Kumar Mishra

If you’ve been following the rise in Bitcoin prices and the booming crypto market, you might be wondering how your crypto profits are taxed in India. As cryptocurrency continues to gain popularity, it’s essential to understand how the government treats gains from digital assets like Bitcoin, Ethereum, and Dogecoin. In this guide, we’ll break down the basics of crypto … [Read more...] about How Taxation on Crypto Assets and Bitcoin Works in India

TDS on Payments to Contractors & Professionals: Section 194M

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

Section 194M was introduced in the Finance Act, 2022 to make the process of TDS (Tax Deducted at Source) simpler for payments to resident contractors and professionals. This rule has been effective since September 1, 2019. Section 194M applies to individuals or Hindu Undivided Families (HUFs) who make payments under a contract, as commission or brokerage, or as fees for … [Read more...] about TDS on Payments to Contractors & Professionals: Section 194M

Pullback Trading: A Simple Strategy for Profiting from Market Corrections

Last updated on May 12, 2025 by CA Bigyan Kumar Mishra

If you're interested in trading, you may have heard of pullback trading, but you might not be sure exactly what it means or how to use it. In simple terms, pullback trading is a strategy that helps traders take advantage of short-term price corrections that happen during a bigger market trend. The idea is to enter the market when prices dip temporarily before continuing the … [Read more...] about Pullback Trading: A Simple Strategy for Profiting from Market Corrections

Top 7 Bullish Candlestick Patterns You Should Know

Last updated on May 12, 2025 by CA Bigyan Kumar Mishra

If you're just starting with trading or want to understand how to spot potential upward trends in the market, learning about bullish candlestick patterns can be a game-changer. These patterns help you recognize when a stock or asset might change direction from falling to rising. Let's break down the most common bullish candlestick patterns in simple terms to help you get … [Read more...] about Top 7 Bullish Candlestick Patterns You Should Know

Most Commonly Used Technical Indicators for Traders: A Simple Guide for Beginners

Last updated on November 28, 2024 by CA Bigyan Kumar Mishra

When you look at a stock chart, you’ll notice many lines and patterns that seem complex at first. These are called technical indicators, and they help traders make decisions about when to buy or sell a stock. If you're new to trading, understanding these indicators can feel overwhelming, but don’t worry. In this guide, we’ll break down the most popular technical … [Read more...] about Most Commonly Used Technical Indicators for Traders: A Simple Guide for Beginners

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