Instruction number...

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06 August 2011 We very frequently see Instructions from CBEC.

I am aware of notifications and circulars.. but what are instructions?

Is an assessee liable to follow them compulsorily like notifications or are they optional like circulars..

circulars are compulsory only with regards to procedural directions. Not if they are disadvantageous to the assessee.

What are instructions??

10 August 2011 instructions are issued to clarify the notifications, so that the meanings of notifications should not be mis-interpretated.


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