April 30, 2026
Submitted By: Shristi Rajput
Modification of Circular No 21/2015
It usually deals with changes or updates in instructions (often related to appeal filing/monetary limits or procedural matters) given in Circular 21/2015, to improve tax administration or reduce litigation. If you want, I can give the exact one-line summary of the specific modification circular number and year you are referring to.
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