Circular Vs Notification

This query is : Resolved 

06 February 2010 What is difference between Circular & Notification. Who issue it & for what purpose …..

07 February 2010 A notification is issued by a government (central/ state) to exercise the power of a legislative enactment (Parlimentary/ Assembly). These powers are in abundance in taxation (direct/ indirect) legislations. These notifications generally 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/ interpretative or relax the rigours of the law administered.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries


CCI Pro
Meet our CAclubindia PRO Members


Follow us


Answer Query