What is the difference between Notification and circulars, orders?
Difference among Notification and circulars, orders
neetu jain
Understanding Notifications vs. Circulars in Indian Law: Binding Nature and Statutory Force Explained. A user inquired about the differences between notifications and circulars/orders under Indian law. A respondent explained that circulars are binding on the departments within the issuing authority's jurisdiction. They can benefit the assessee but cannot limit their options if unfavorable. Notifications, however, are considered part of the statute and carry the same force as statutory provisions. This explanation is general and does not cover circulars or notifications issued under special powers or provisions. Circulars published in an official gazette may also have statutory force. (AI Summary)