WHAT IS DIFFERENCE BETWEEN CIRCULAR AND NOTIFICATION

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subhash sharma

subhash sharma (Querist)
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20 August 2010 WHAT IS DIFFERENCE BETWEEN CIRCULAR AND NOTIFICATION

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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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 It may be superseded by yet another circular or legislative amendment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.

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Ram Avtar Singh

Ram Avtar Singh (Expert)
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20 August 2010 read by ths link
https://www.caclubindia.com/experts/difference-between-notification-circular-46656.asp

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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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.

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
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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.

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Arpit Shah

Arpit Shah (Expert)
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26 January 2016 A notification is issued by a government to exercise the power of a legislative enactment.

Arpit Shah

Arpit Shah (Expert)
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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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