Notification

A notification is an official communication through which the government announces a new rule, clarifies an existing provision, grants an exemption, or specifies procedural requirements. It is the mechanism by which many regulatory changes become effective, and it is frequently used in areas such as income tax, GST, banking supervision, and corporate compliance. Agencies like the Income Tax Department, the GST authorities, the Reserve Bank of India, and the Ministry of Corporate Affairs routinely publish notifications to keep the public informed of policy updates.

Example: If the government revises GST rates on certain goods or introduces a new tax exemption for a particular allowance, it formally releases a notification so that individuals and businesses can comply with the revised rule.