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Notification and Circular?

This query is : Resolved 

04 December 2009 What is difference between NOTIFICATION and CIRCULAR, according to Income Tax?

Please answer.....Thank You

04 December 2009 A notification is issued by central or state government to exercise the power of a legislative enactment,Parliamentary or Assembly.

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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