What is the Difference Between Circular and Notification?

The main difference between a circular and a notification lies in their purpose, intended audience, and binding nature. Here are the key differences between the two:

• Purpose: A circular is an internal memorandum of understanding that clarifies a certain aspect of the law or provides guidance on specific legal issues. On the other hand, a notification is a public notice that informs people about laws or regulations that may affect them.
• Intended Audience: Circulars are meant for the officers within a department or organization, providing them with clarification or guidance on certain legal matters. Notifications, however, are intended for the general public and are binding upon all parties concerned.
• Binding Nature: Circulars are not binding on the assessee and are primarily meant for the officers of the department. Notifications, on the other hand, are more like legislation in nature and are binding upon all parties concerned, including the assessee, courts, and officers.

In summary, circulars are internal documents that provide clarification or guidance on legal matters, while notifications are public notices that inform people about laws or regulations and are binding on all parties concerned.

Comparative Table: Circular vs Notification

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