Category
Circulars
The circulars that matter, with our reading and risk-grading. We carry them into representations and assessments.
In this section
Circular 6/2025 — Reassessment under section 148A
Procedure post-Ashish Agarwal; what officers are being told to verify.
CBDTCircular 211/5/2024-GST — ITC on CSR expenditure
Department's view on availability of credit on CSR-mandated spends.
CBICRBI Master Direction — LRS, October 2025
Compounded amendments; TCS interplay with section 206C(1G).
RBISEBI Circular — Related Party Transactions
Materiality thresholds for listed entities — implementation notes.
SEBI
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