Difference between notification and circular
This query is : Resolved
02 November 2010
WHAT IS THE DIFFERENCE BETWEEN NOTIFICATION AND CIRCULAR?
Regards,
Devendra
Regards,
Devendra
02 November 2010
https://www.caclubindia.com/forum/difference-between-notification-circular-87405.asp
02 November 2010
Circulars
Whenever any doubt is raised on any topic in the industry circular issued to clarify the provisions.
They are binding on the departmental officers and not on the assessee. Courts and Tribunal are not bound by the circulars.
Judicial bodies as well as assessee can take a stand different from Board circular.
Notifications
Notifications are issued under authorised legislature power . Notification has full statutory force as if it is contained in the Act itself. And therefore they are binding on assessee, officers and all courts.
Whenever any doubt is raised on any topic in the industry circular issued to clarify the provisions.
They are binding on the departmental officers and not on the assessee. Courts and Tribunal are not bound by the circulars.
Judicial bodies as well as assessee can take a stand different from Board circular.
Notifications
Notifications are issued under authorised legislature power . Notification has full statutory force as if it is contained in the Act itself. And therefore they are binding on assessee, officers and all courts.
02 November 2010
nice and simple explanation. thanks deepak ji.
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