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Difference between - Notification/Circular


(Guest)

What is the difference between a notification and a circular?

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.

 

AND IN OTHER WORDS....

 

circular is a internal memo or note of the Ministry/Department, which may clarify certain aspect of law. It may be superseded by yet another circular or legislative amendment. It has a persuasive value in judiciary, though the Courts are not bound by these. Any person having objection with a circular may approach the concerned Ministry/Department and seek alteration to that circular, which if fails, may challenge the same in the Courts. Ministry/Department issuing the circular are bound by their own circular. If they wish, they may withdraw or issue another circular to supersede the previous one.

A notification is a public notification in the Official Gazette and is issued in exercise of certain power derived from a legislative enactment or provision. It may relate to applicability of the legislations or any other variables. In several enactments, we see phrases such as "as may be prescribed". These are later notified through notifications. The Ministry/Departments are empowered to come out with notifications superseding the earlier ones. Notifications are integral part of the enactment and is binding on all the constituents.


 8 Replies

Akhil Gupta (Manager F&A) (856 Points)
Replied 15 June 2010

In simple words

 

NOTIFICATION is issued under delegated authority and all the concerned person are bound to follow it.

 

CIRCULAR means clarification issued by appropriate authority and it is bound only to department and not to assessee or judiciary.


(Guest)

Thank you for your contribution Mr. Gupta and I would like to request to all member of CACLUBINDIA, please express your understanding for the same.

SIVASIVA (FCA, Future CA) (4930 Points)
Replied 15 June 2010

it is good,

however as a suggestion which i feel, if you give the same in a table format distinguishing each area of difference it will be VERY NICE.

Thanks for sharing.

keep going deepak

suraj jain (article) (21 Points)
Replied 20 May 2012

Hoping for best answer every time

Ankit Agrawal (12student) (223 Points)
Replied 07 November 2012

In simple ...notification are issued by government under the power derived from parliament which bound the person....bt circular are issued by cbdt in order to provide explanation in any matter in which there is confusion ...its just interpretation of law ..

priyam uapdhyay(ca final) (Article Trainee) (70 Points)
Replied 03 August 2017

difference between press release and notification

as we see currently due date for filing return is extended upto 05/08/2017 by a press release not by notification and in last year in 2016 date was extended through notification. so why press release this year not by notification.

priyam uapdhyay(ca final) (Article Trainee) (70 Points)
Replied 03 August 2017

difference between press release and notification

as we see currently due date for filing return is extended upto 05/08/2017 by a press release not by notification and in last year in 2016 date was extended through notification. so why press release this year not by notification.

plz answer?

ajparanjape (ajp) (22 Points)
Replied 09 September 2021

For which matters Circular and Notification are used.

Whether. Date extension is communicated by circular?


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