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CA Bigyan Kumar Mishra

Late Fee for Not Filing Income Tax Return in India (₹1,000 / ₹5,000 Rule Explained)

Updated on: March 25, 2026 by CA Bigyan Kumar Mishra

Filing your Income Tax Return (ITR) on time is one of the most basic responsibilities in personal finance. Many people delay it thinking they can do it later without much impact. But the law clearly charges a late fee if you miss the due date. Under Section 428 of the Income Tax Act, 2025, if you do not file your income tax return within the prescribed time, you have to pay … [Read more...] about Late Fee for Not Filing Income Tax Return in India (₹1,000 / ₹5,000 Rule Explained)

Filed Under: Income Tax

Tax Audit – When You Must Get Your Accounts Checked by a CA: Section 63 of the Income Tax Act, 2025

Updated on: April 2, 2026 by CA Bigyan Kumar Mishra

The rule says that any person doing business or profession must get accounts audited under section 63 of the Income tax act, 2025 if certain conditions are met. Let’s break those conditions one by one. For Business Owners If you are running any kind of business, you must get your accounts audited if your total sales, turnover, or gross receipts cross ₹1 crore in a tax … [Read more...] about Tax Audit – When You Must Get Your Accounts Checked by a CA: Section 63 of the Income Tax Act, 2025

Filed Under: Income Tax

Income Tax Slabs & Rates FY 2025–26 (AY 2026–27): Old vs New Regime Explained

Updated on: March 21, 2026 by CA Bigyan Kumar Mishra

Let’s start with a simple situation. You get your first salary. Everything looks fine… until you notice tax has been deducted. Naturally, you wonder: “How is this tax calculated?” And the most common misunderstanding is this: “If my income crosses a limit, will my entire salary be taxed at a higher rate?” That is not how it works. In India, income is taxed in … [Read more...] about Income Tax Slabs & Rates FY 2025–26 (AY 2026–27): Old vs New Regime Explained

Filed Under: Income Tax

Types of Business Income Under Income Tax: A Simple Guide to Profits and Gains of Business or Profession

Updated on: March 21, 2026 by CA Bigyan Kumar Mishra

If you earn money from a shop, freelancing, consultancy, or any independent work, this income does not come under salary. It falls under a separate category in income tax called “Profits and Gains of Business or Profession.” Many beginners get confused here. “What exactly is considered business income?” “Does everything I earn from work count here?” Let me walk you … [Read more...] about Types of Business Income Under Income Tax: A Simple Guide to Profits and Gains of Business or Profession

Filed Under: Income Tax

Advance Tax in India (Simple Guide): Who Should Pay, Due Dates & Easy Explanation for Beginners

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

Let me start with a situation many people face. You earn a salary, maybe some freelance income, or small business income. At the end of the year, you suddenly realise—tax payable is quite high. Instead of paying everything at once, the government expects you to pay tax in parts during the year itself. This is called advance tax in India. In this guide, I’ll explain … [Read more...] about Advance Tax in India (Simple Guide): Who Should Pay, Due Dates & Easy Explanation for Beginners

Filed Under: Income Tax

Duties of a Company Secretary Before, During and After a General Meeting (Simple Guide)

Updated on: March 20, 2026 by CA Bigyan Kumar Mishra

Imagine a company preparing for its Annual General Meeting (AGM). Shareholders will attend, financial results will be discussed, and important decisions may be approved. Behind the scenes, one professional quietly ensures that everything happens according to the Companies Act, 2013 and regulatory rules. That person is the Company Secretary (CS). In simple terms, the … [Read more...] about Duties of a Company Secretary Before, During and After a General Meeting (Simple Guide)

Filed Under: Finance

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