What Are Income Tax Circular And Notifications Income Tax?


Income tax circular are issued now and then in regards to certain piece of information that has to be conveyed to the general public. However, Income tax circulars and notifications might sound the same, there is a wide difference amongst them. An income tax circular is generally is an internal memo or a note that has been issued by the Ministry or the department in order to clarify certain aspects of law. They can be superseded by any another circular or by any other legislative amendment. Also circulars are important by any court is not bound by it. An individual can target the circular in the concerned ministry or they can challenge the same in the courts as well.

On the other hand, an income tax notification is a public notification released by the official gazette in order to exercise certain powers of the legislation or its enactment of the provision. Notification binds the constitution and is to be followed by one and all. A notification can be issued by the ministry or the department in order to supersede an existing one.

Income tax circulars are issued with a number and speak of the information that they want to circulate throughout the country for example a notification issued on 28th of August 2018 was that the income tax return filling in case of assesses in the Kerala state has been extending owing to the extensive floods in the state.

These income tax circulars work as instructions or public notices on the online medium so that everyone could access to it and read it through. Income tax circulars speak about variety of information and spread diversely through the country being applicable on one and not on the other whereas income tax notification remains applicable on all the citizens of the country as a whole.