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CA Bigyan Kumar Mishra

STT Rates From April 2026: What Trader and Investor Should Know about Securities Transaction Tax

Updated on: April 1, 2026 by CA Bigyan Kumar Mishra

If you invest or trade in the stock market, you are already paying something called Securities Transaction Tax (STT), often without even noticing it. From April 1, 2026, some of these STT rates have been revised under the Finance Act, 2026. Now, you might be wondering — what exactly has changed, and will it affect your trading cost or profits? Let’s understand this … [Read more...] about STT Rates From April 2026: What Trader and Investor Should Know about Securities Transaction Tax

Filed Under: Income Tax

Credit Note & Debit Note in GST: A Beginner’s Practical Guide with Examples

Updated on: April 1, 2026 by CA Bigyan Kumar Mishra

In real business, prices don’t always stay fixed after a sale. Sometimes goods are returned, discounts are given later, or mistakes happen in billing. In GST, you cannot just adjust this informally—you must use Credit Notes and Debit Notes. These documents help correct invoices properly. Let’s understand this in a simple and practical way. What is a Credit Note in … [Read more...] about Credit Note & Debit Note in GST: A Beginner’s Practical Guide with Examples

Filed Under: Goods and Services Tax

IGST Levy and Collection Explained – Simple Guide for Beginners in India

Updated on: April 1, 2026 by CA Bigyan Kumar Mishra

When you deal with GST, one of the most important questions is: when does tax actually apply when goods or services move from one state to another in India? This is where IGST levy and collection comes in. IGST (Integrated GST) applies when goods or services move from one state to another within India. In this guide, we will break down how IGST is charged, who pays it, … [Read more...] about IGST Levy and Collection Explained – Simple Guide for Beginners in India

Filed Under: Goods and Services Tax

TDS on Salary: What Details and Proof Employees Must Submit (Simple Guide)

Updated on: April 1, 2026 by CA Bigyan Kumar Mishra

When your employer deducts tax (TDS) from your salary, it is not done randomly. There is a proper system behind it. Rule 204 and Rule 205 of the Income Tax Rules, 1962 help ensure that the correct amount of tax is deducted from your salary. These rules mainly deal with two things: Let’s understand both rules in a practical way so that you can know exactly what to do as … [Read more...] about TDS on Salary: What Details and Proof Employees Must Submit (Simple Guide)

Filed Under: Income Tax

How to Avoid TDS on Interest & Other Incomes: Form No. 121 Explained (New Rules 2026)

Updated on: April 1, 2026 by CA Bigyan Kumar Mishra

If you have ever submitted Form 15G or 15H to your bank to avoid TDS, things have now changed. The government has introduced Form No. 121, which replaces both these forms under the new Income-tax Act, 2025. This new form is meant for people whose total income is below the taxable limit, so tax should not be deducted in the first place. Let’s understand this in a simple way … [Read more...] about How to Avoid TDS on Interest & Other Incomes: Form No. 121 Explained (New Rules 2026)

Filed Under: Income Tax

Changed Jobs or Have Multiple Incomes? Submit Form 122 to employer for Salary TDS

Updated on: April 1, 2026 by CA Bigyan Kumar Mishra

If you changed your job during the year or earn money from more than one source, you need to inform your employer properly for the correct tax deduction. Under the new Income Tax Act, 2025, this is done using Form 122. It helps your employer understand your total income—including salary from your previous job—so they can deduct the right amount of tax (TDS). If you don’t … [Read more...] about Changed Jobs or Have Multiple Incomes? Submit Form 122 to employer for Salary TDS

Filed Under: Income Tax

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