What is the difference between a Notification & Circular
This query is : Resolved
12 June 2008
sir
What is the difference between a Notification & Circular..
is both issued by income tax??
What is the difference between a Notification & Circular..
is both issued by income tax??
12 June 2008
Notification is sub ordinate legislation and is issued under power deligated by parliament.
Circular is like administrative guideline or clarificatory in nature.
Both are issued by CBDT in case of Income-tax.
Circular is like administrative guideline or clarificatory in nature.
Both are issued by CBDT in case of Income-tax.
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