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karan

karan (Querist)
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01 November 2010 what is a difference between a notification and circular?

mohit

mohit (Expert)
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02 November 2010 Notification is binding on all i.e. on assessee, department.
Whereas circular is binding only on department not on assessee.

Ambadas

Ambadas (Expert)
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08 November 2010 Any amendment or change to the Act or Rules is made by Notification and is legally binding on all. Whereas circular many times is explainatory in nature and issued by Dept for clarification or for implementation of provisions in the Act/Rules/Notifications. Circular, if contains requirements, beyond provisions of Act/Rules, then not binding on Assessee.

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