17 July 2008
these two are synon . but usage is different. circular- Department sent to inform the guidelines to implement and govern the law. circular is not binding on the assesses. this is not a public document.
Notification generally is issued with some authority means G.O that Gazatted notice. it will bind on the assessee. and this is public document.
simply u can understand that circular is an internal document and notification is external docuement.
17 July 2008
these two are synon . but usage is different. circular- Department sent to inform the guidelines to implement and govern the law. circular is not binding on the assesses. this is not a public document.
Notification generally is issued with some authority means G.O that Gazatted notice. it will bind on the assessee. and this is public document.
simply u can understand that circular is an internal document and notification is external docuement.
17 July 2008
A notification is issued by a government (central/ state) to exercise the power of a legislative enactment (Parlimentary/ Assembly)and generally issued for taxaation legislations. These notifications generorly lay down the law taking care of some procedural aspects of the enactment. The circulars are issued by the chief executive in charge of the taxation hierarchy, and are normally explanatory or clarificatory.
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