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What is the difference between Notification and circulars, orders?
Difference among Notification and circulars, orders
12 Jan 2010 
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Notification vs circular: statutory force of notifications versus departmental binding of circulars affects taxpayer rights and availment.
Circulars bind the issuing department and may be availed by taxpayers when beneficial, but ordinarily cannot restrict taxpayers' statutory options when adverse. Notifications issued under a statute function as part of the statute and possess force equivalent to the statutory provision. Exceptions arise where special statutory powers apply or where a circular issued through an official statutory mechanism may acquire statutory force. (AI Summary)
Circulars bind the issuing department and may be availed by taxpayers when beneficial, but ordinarily cannot restrict taxpayers' statutory options when adverse. Notifications issued under a statute function as part of the statute and possess force equivalent to the statutory provision. Exceptions arise where special statutory powers apply or where a circular issued through an official statutory mechanism may acquire statutory force. (AI Summary)