What is the difference between notification and circular

Inside a ministry or a department, circular is made use of to explain some aspect of a law. Sometimes it is seen that another circular may be issued to clarify a point left over in the previous one. Otherwise, a legislative amendment is made to rectify the situation. Any law or a section of a law is explained in this manner to the employees of the ministry. It is more of an administrative guideline meant to clarify doubts.

Explanatory and interpretive in nature, circulars are mostly issued by a higher level executive in Income Tax department. H : Accrual of interest on NPA - it is revealed that the above provisions H : Grant of regular bail - Diversion of funds - Since the charge-sheet in H : Interest on delayed payment of service tax through Cenvat Credit accou Anyone can participate to share knowledge.

Contents What is the difference between Notification and circulars, orders? On the other side, a notification 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 notifications issued under special power or provisions.

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