The Income Tax Act, 2058 (2002) outlines the regulations, definitions, and tax obligations for residents and businesses in Nepal. Below, you can access the full document and explore key sections through the table of contents for easier navigation.

Chapter 1: Preliminary
Chapter 2: Tax Bases
Chapter 3: Computation of Tax
Chapter 4: Exemptible Amounts and Other Exemptions
Chapter 5: Deductible Amounts
Chapter 6: Tax Accounting and Time
Chapter 7: Quantification, Allocation, and Characterization of Amounts
Chapter 8: Assessment of Net Profit from Property and Liability
Chapter 9: Special Provisions Relating to Individuals
Chapter 10: Special Provisions for Entities
Chapter 11: Special Provisions on Banking and Insurance Business
Chapter 12: Special Provisions on Retirement Saving
Chapter 13: International Tax
Chapter 14: Tax Administration and Authentic Documents
Chapter 15: Records and Information Collection
Chapter 16: Tax Payment and Collection
Chapter 17: Tax Withholding
Chapter 18: Assessment of Tax
Chapter 19: Income Return and Assessment of Tax
Chapter 20: Losses and Their Carry-Forward
Chapter 21: Review and Appeal
Chapter 22: Fees and Interest
Chapter 23: Offense and Punishment
Chapter 24: Miscellaneous

Income Tax Act, 2058 (2002) - Nepal

Table of Contents

Table of Contents

Income Tax Act, 2058 (2002) - Nepal

Table of Contents

Table of Contents

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