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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.

Is PAN Mandatory for Businesses in India: What Every Beginner Must Know

Last reviewed on February 5, 2026 by CA Bigyan Kumar Mishra

When starting a business in India, one of the first and most important registrations you must complete is obtaining a PAN (Permanent Account Number). PAN is essentially your financial identity with the Indian government and acts like a “passport” for all tax and financial activities. For beginners, understanding PAN is crucial because without it, many basic business … [Read more...] about Is PAN Mandatory for Businesses in India: What Every Beginner Must Know

Which Business Entity Should You Choose in India: Sole Proprietorship, LLP, or Private Limited?

Last reviewed on February 6, 2026 by CA Bigyan Kumar Mishra

When starting a business in India, one of the first and most important decisions is choosing the right business entity structure. This decision affects how your business is taxed, how much legal risk you carry, and how easy it is to grow later. Many beginners start without understanding these differences and face problems when their business expands. In this guide, you … [Read more...] about Which Business Entity Should You Choose in India: Sole Proprietorship, LLP, or Private Limited?

What Does Ease of Doing Business Mean, and Why Does It Matter When Starting a Business in India?

Last reviewed on January 14, 2026 by CA Bigyan Kumar Mishra

When someone talks about Ease of Doing Business, they are simply talking about how easy or difficult it is to start and run a business in a country. A smoother system saves time, money, and mental stress. In this article, you will understand what Ease of Doing Business means, why it is important for Indian entrepreneurs, and how it works in real-life India. Meaning of … [Read more...] about What Does Ease of Doing Business Mean, and Why Does It Matter When Starting a Business in India?

UN, BRICS, G7, G20, AUKUS, SCO, SAARC: Major Global Alliances

Last reviewed on January 14, 2026 by CA Bigyan Kumar Mishra

When we read news about global politics, trade, oil prices, or wars, we often hear names like BRICS, G20, OPEC, or United Nations. For beginners, these terms can feel confusing and overwhelming. This article explains major international organisations and alliances, focusing on what they mean, why they matter, and how they affect India and ordinary citizens. By the end, … [Read more...] about UN, BRICS, G7, G20, AUKUS, SCO, SAARC: Major Global Alliances

What Are the Different Types of Business Organizations in India and How to Choose the Right One?

Last reviewed on January 14, 2026 by CA Bigyan Kumar Mishra

Starting a business in India is an exciting step, but one of the first and most important decisions is choosing the right business organization structure. This choice affects how much tax you pay, how much personal risk you take, and how easily your business can grow in the future. Many beginners ignore this step and later struggle with compliance or legal issues. In this … [Read more...] about What Are the Different Types of Business Organizations in India and How to Choose the Right One?

How, Why, and When Companies File Form INC-20A for Commencement of Business in India

Last reviewed on January 13, 2026 by CA Bigyan Kumar Mishra

Key Takeaways Starting a company in India does not end with receiving the Certificate of Incorporation. There is one more crucial legal step before a company can actually start work — filing the Declaration of Commencement of Business under Section 10A of the Companies Act, 2013. This requirement ensures that a company is not just created on paper, but is financially … [Read more...] about How, Why, and When Companies File Form INC-20A for Commencement of Business in India

Who Is a Director in India? Roles, Types, and Legal Duties Explained Simply

Last reviewed on February 6, 2026 by CA Bigyan Kumar Mishra

In India, every company needs real people to take decisions, sign documents, and ensure legal compliance. These people are called directors. While the company is a separate legal entity, it cannot think or act on its own without directors. This guide explains the regulatory provisions related to directors under the Companies Act, 2013. You will understand who a director … [Read more...] about Who Is a Director in India? Roles, Types, and Legal Duties Explained Simply

What Are Tariffs in International Trade in India? A Simple Guide for Beginners

Last reviewed on January 13, 2026 by CA Bigyan Kumar Mishra

When people hear the word tariff, they often think of government policies, Parliament debates, or global trade disputes. But tariffs are not distant concepts. They quietly affect the price you pay for a mobile phone, why some laptops cost more in India than abroad, and even the toys sold in your local market. In simple terms, tariffs in international trade influence what … [Read more...] about What Are Tariffs in International Trade in India? A Simple Guide for Beginners

What Is Cost of Goods Sold (COGS) and How Does It Work in India?

Last reviewed on January 13, 2026 by CA Bigyan Kumar Mishra

Cost of Goods Sold (COGS) is one of the most important basic concepts for anyone running a business that sells physical goods in India. It helps you understand how much it actually costs to produce or buy the items you sell. This directly affects your gross profit and, ultimately, your taxable income under Indian income tax laws. In this guide, you will learn what COGS … [Read more...] about What Is Cost of Goods Sold (COGS) and How Does It Work in India?

How Should a Company Display Its Name and Details Under the Companies Act, 2013?

Last reviewed on January 13, 2026 by CA Bigyan Kumar Mishra

Key Takeaways Section 12(3) of the Companies Act, 2013 lays down basic rules on how a company must display its identity details in India. These rules ensure transparency so that anyone dealing with the company can easily know who the company is and where it operates from. This section is important because it helps build trust, avoids penalties, and ensures smooth … [Read more...] about How Should a Company Display Its Name and Details Under the Companies Act, 2013?

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