glidor@gmail.com
21068 Points
Joined January 2010
you attached file is internal circular for department vs ministry communications, it may not take effect and not for public circulation unless the ministry of finance approves it. and it is used for getting clarification /; issue of clarification between ministry and department and vise versa.
hundreds of such circulars are pending in ministry of finance, so taking a view on such internal circulars will lead a great confussion on the laws.