TaxTMI 
TaxTMI 
Difference among Notification and circulars, orders
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....ifference among Notification and circulars, orders<br> Query (Issue) Started By: - neetu jain Dated:- 12-1-2010 Last Reply Date:- 15-1-2010 Other Topics<br>Got 1 Reply<br>Indian Laws<br>What is the di....
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....fference between Notification and circulars, orders? Reply By Surender Gupta: The Reply: Circular is said to be binding upon the department / office falling under the jurisdiction of issuing authorit....
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....y - a circular which is beneficial to the assessee can avail the benefit of circular but if it is against the interest of assessee, it can not restrict options of the assessee. On the other side, a no....
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....tification is said to be the part of the statute itself and has the force equal to the statutory provisions. The above is a general understanding of the both. IT does not cover the circulars or notifi....
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....cations issued under special power or provisions. If there is a requirement to issue circular via official gadget, in that such circular may also have statutory force.<br> Discussion Forum - Knowledge....
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