Bifalgorithm post
Tell me one thing like How do these circulars work? So can the government give a circular and everything before it supersedes everything that was done before, even in law. Or how does it? How does it work? So the hierarchy is that first you have a constitution yeah, and whatever constitution says that is what has to be followed, oka. Then comes the act which like the CGS Act, the SSD Act okay, which levies the tax? Oka, but how do you collect the tax? It outsources all that work to rules, but every time a section has to be amended, you have to go to the parliament. So there is a provision where you can issue notification. So all the rate changes can be done through notification stuff, you know, waiting for the polygram to be in session circulars are. The role of the circular is only to provide clarification that look, I'm providing clarification on a particular issue that is binding on the tax office because it is as good as your boss is telling you. This is the clarification I'm giving you, but it's not binding on the outsiders, which is the taxpayers.
Tell me one thing like How do these circulars work? So can the government give a circular and everything before it supersedes everything that was done before,…
Ideas in this flowchart
- Circulars and Legal Hierarchy
- Legal Hierarchy
- Constitution
- Acts
- Rules
- Notifications
- Circulars
- Clarification Role
- Binding on Tax Office
- Not Binding on Taxpayers