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 It may be superseded by yet another circular or legislative amendment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.
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