WHAT IS DIFFERENCE BETWEEN CIRCULAR AND NOTIFICATION
This query is : Resolved
20 August 2010
WHAT IS DIFFERENCE BETWEEN CIRCULAR AND NOTIFICATION
20 August 2010
A circular is a internal memo or note of the Ministry/Department, which may clarify certain aspect of law and explanation. It may be superseded by yet another circular or legislative amendment
A notification is a public notification in the Official Gazette on the Existing provision of act and is issued in exercise of certain power derived from a legislative enactment or provision.
A notification is a public notification in the Official Gazette on the Existing provision of act and is issued in exercise of certain power derived from a legislative enactment or provision.
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20 August 2010
read by ths link
https://www.caclubindia.com/experts/difference-between-notification-circular-46656.asp
https://www.caclubindia.com/experts/difference-between-notification-circular-46656.asp
20 August 2010
A circular dictates : the rule / policy /
method for implementing
any law or section of
law
A notification : Gives effect to any law in
the public domain.
method for implementing
any law or section of
law
A notification : Gives effect to any law in
the public domain.
20 August 2010
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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26 January 2016
A notification is issued by a government to exercise the power of a legislative enactment.
26 January 2016
The circulars are issued by the chief executive in charge of the taxation hierarchy, and are normally explanatory/ interpretative or relax the rigours of the law administered
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