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BIGYAN MISHRA & CO

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CA Bigyan Kumar Mishra

When Securities Transaction Tax (STT) is levied in India

February 28, 2026 by CA Bigyan Kumar Mishra

Securities Transaction Tax (STT) in India was introduced by the former finance minister of India P. Chidambaram with effect from October 1, 2004. Securities Transaction Tax (STT) is a kind of turnover tax that is levied by the central government on the total consideration paid or received in a transaction. As the name implies, Securities Transaction Tax (STT) is levied on … [Read more...] about When Securities Transaction Tax (STT) is levied in India

Filed Under: Finance

What are the advantages of being a private limited company?

February 27, 2026 by CA Bigyan Kumar Mishra

Most common scenario to get started a business in India is either to register it as a sole proprietorship or partnership business. However, in certain cases private limited company is a better option in comparison to a proprietorship or partnership. In this article we have listed 6 advantages of a private limited company in India. Life of the private limited company and … [Read more...] about What are the advantages of being a private limited company?

Filed Under: Finance

What is Monetary policy and how does it works

February 27, 2026 by CA Bigyan Kumar Mishra

A country’s economic objective is met by two types of policy: Monetary policy is enacted by the country’s central bank. Fiscal policy is used by the government. A country’s monetary policy deals with money, currency and interest rates. In India, monetary policy is set by the Reserve Bank Of India (RBI), being the central bank of India.  In the United States, … [Read more...] about What is Monetary policy and how does it works

Filed Under: Uncategorized

Understanding operating, financing and investing activities of the company

February 27, 2026 by CA Bigyan Kumar Mishra

All listed companies are bound to report their cash flow statement while announcing their annual financial results. Cash flow statement is part of the financial statements that the company publishes every year. For financial reporting purposes, business activities are classified into three groups: operating, investing and financing activities in the cash flow … [Read more...] about Understanding operating, financing and investing activities of the company

Filed Under: Finance

A Detailed Beginner’s Guide to Key Financial Ratios for Investors

February 27, 2026 by CA Bigyan Kumar Mishra

If you’re new to investing or trying to better understand the financial health of businesses in India, you may have come across the term financial ratios. These ratios are essential tools that help investors assess the performance of a company and its ability to generate profits, manage debts, and cover financial obligations. This detailed guide will explain the most … [Read more...] about A Detailed Beginner’s Guide to Key Financial Ratios for Investors

Filed Under: Finance

Understanding Annual Reports: A Simple Guide for Beginners

February 27, 2026 by CA Bigyan Kumar Mishra

Annual reports are key documents that companies produce each year to share their financial performance and plans with shareholders and potential investors. If you're new to reading these reports, they may seem complex at first. But don’t worry – with a bit of practice, you can easily learn how to read them.  Here's a simplified guide that explains the most important … [Read more...] about Understanding Annual Reports: A Simple Guide for Beginners

Filed Under: Finance

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