Difference among Notification and circulars, orders, Other Topics

[neetu jain]

What is the difference between Notification and circulars, orders?

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[Surender Gupta]

Circular is said to be binding upon the department / office falling under the jurisdiction of issuing authority - 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 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. If there is a requirement to issue circular via official gadget, in that such circular may also have statutory force.