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CA Bigyan Kumar Mishra

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

Updated on: February 22, 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

Filed Under: Finance

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

Updated on: February 22, 2026 by CA Bigyan Kumar Mishra

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 genuine and ready to … [Read more...] about How, Why, and When Companies File Form INC-20A for Commencement of Business in India

Filed Under: Finance

Types of Business Organizations in India Explained – Beginner Guide to Choosing the Right Business Structure

Updated on: February 22, 2026 by CA Bigyan Kumar Mishra

When people decide to start a business in India, the first excitement usually comes from the idea itself — opening a shop, launching a startup, or turning a skill into income. But very soon, one practical question appears: “Under what name or structure should I run this business?” This is where understanding types of business organizations in India becomes important. The … [Read more...] about Types of Business Organizations in India Explained – Beginner Guide to Choosing the Right Business Structure

Filed Under: Finance

Director Resignation FAQs in India: Simple Step-by-Step Guide Under Companies Act, 2013

Updated on: February 22, 2026 by CA Bigyan Kumar Mishra

Many directors believe resigning from a company is as simple as sending an email and walking away. In practice, it is slightly more structured than that. Under the Companies Act, 2013, director resignation involves written notice, timelines, and ROC filings. If even one step is missed, your name may continue to appear on MCA records. In this guide on Director … [Read more...] about Director Resignation FAQs in India: Simple Step-by-Step Guide Under Companies Act, 2013

Filed Under: Finance

10 Key Characteristics of a Private Limited Company in India Explained

Updated on: April 19, 2026 by CA Bigyan Kumar Mishra

When you are planning to start a business, understanding the characteristics of a private limited company becomes very important. Many beginners choose this structure without fully knowing how it actually works in real life. A Private Limited Company is one of the most popular and trusted options. It gives your business a proper legal structure, builds credibility, and … [Read more...] about 10 Key Characteristics of a Private Limited Company in India Explained

Filed Under: Finance

How do small businesses file income tax return in Odisha

Updated on: November 3, 2023 by CA Bigyan Kumar Mishra

All businesses are required to file an annual income tax return with the government on or before the due date of filing. However, a proprietor is not requried to file income tax return if his or her income for the financial year does not exceed the basic exemption limit. The basic exemption limit fixed for the financial year 2022-23 and 2023-24 is 2,50,000 rupees. Which … [Read more...] about How do small businesses file income tax return in Odisha

Filed Under: Finance

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