Section 32B: Public Circular

1) The Department may issue public written circulars along with interpretations about the provisions of this Act in order to make the tax administration simple by applying the Act uniformly and to provide guidelines to the officers of the Department or subordinate offices and persons affected by this Act.

2) The Department may publish the circulars issued under sub-section (1) on its website or 146in a newspaper of national level or other electronic media for information of the public.

3) The Department shall be bound to take action pursuant to any circular issued under sub-section (1) until such circular is cancelled.