Income Tax Act, 2058 (2002)


Exemptible Amounts and Other Exemptions



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Exemptible Amounts and Other Exemptions


10. Exemptible amounts: The following amounts shall be exempted from tax:

(a) Amount exempted from tax granted to any person entitled to tax exemption facility as provided for in a bilateral or multilateral treaty concluded between Government of Nepal and any foreign country or international organization,

(b) Amount received by any natural person for doing employment in the governmental service of a foreign country,

Provided that, -

(1) The person has to be a resident or non-resident person only because of doing employment, and

(2) Such amounts have to be paid from the governmental fund of that country.

(c) Amount received by a natural person referred to in clause (b) who is not a citizen of Nepal or by his/her nearest family member from the governmental fund of a foreign country,

(d) Amount received by a non-Nepalese citizen appointed in the service of Government of Nepal under a the term and condition of tax exemption,

(e) Allowances provided by Government of Nepal to the widow, aged (senior citizen) or disabled,

(f) Amounts received as gift, inheritance or scholarship except the amounts required to be included in computing income pursuant to Sections 7, 8 or 9,

(g) Amounts received by an organization entitled to exemption for the following:

(1) Donation, gift,

(2) Other contributions directly related with an organization entitled to exemption as referred to in Clause (d) of Section 2 without having consideration or without hoping for such contribution, or

(3) Amount earned by Nepal Rastra Bank in consonance with its objectives, or

(h) Amount received for pension by a Nepalese citizen having retired from the military or police service of a foreign country from the governmental fund of that country.

11. Professional exemptions and facilities: (1) No tax shall be levied on an income earned by carrying on an agricultural business by getting one registered as a firm, company, partnership and corporate body and on agricultural income other than that earned from an agricultural business in the land as referred to in clauses (d) and (e) of Section 12 of the Act relating to Land, 2021(1964).

(2) No tax shall be levied on the income of a cooperative organization and saving and credit cooperative organization or institution, which has been registered and operated under the Cooperatives Act, 2048 (1991) and which carries on agricultural and forest based industries such as professional forest related enterprises inclusive of sericulture and silk production, horticulture and fruits processing, animal husbandry, dairy industry, poultry farming, fishery, tea gardening and processing, coffee farming and processing, herbiculture and herb processing, vegetable seeds farming, bee keeping, honey production, rubber farming, floriculture and production, leasehold forestry, agro-forestry etc., cold storage established for the storage of fruits, agro-seeds, pesticides, fertilizers and agricultural inputs (except those operated with mechanical power). No tax shall also be levied on the dividends distributed by such organization or institution.

(3) Tax shall be levied as follows on the income earned by any person from a special industry in an income year:

(a) If the person give direct employment to Six Hundred or more Nepalese citizens through out the year, Ninety percent of the rate of tax leviable on the income of that year,

(b) If a special industry has been operated in remote, undeveloped and underdeveloped areas, respectively Seventy, Seventy-Five and Eighty percent of the tax leviable on income of the years for ten income years including the income year in which such an industry started operating.

(4) In computing the income by the person entitled to exemption pursuant to Sub-sections (1), (2) or (3), such person has to compute the income as mentioned in the Sub-sections as if that only income were derived by other separate persons.

(5) A person who is in a position to have more than one exemption in respect of the same income pursuant to clauses (a) and (b) of Sub-section (3) shall enjoy only one exemption chosen by him.

(6) Notwithstanding anything contained in Sub-section (3), in cases where any other person has used the properties used to operate the industry referred to in clause (b) for the operation of the industry of the same type previously, the period during which they have been so used shall also be reckoned, while reckoning the time-limit referred to in that Sub-section.

Explanation: For purposes of this Section:-

(a) "Agricultural business" means a business of producing crops from a public or private land or acquiring rent or crops from a tenant using the land.

(b) "Remote", "undeveloped" and "underdeveloped area" means the areas as referred to in Schedule-3 of the Industrial Enterprises Act, 2049(1992).

(c) "Special industry" means a production-oriented industry as classified in Section 3 of the industrial Enterprises Act, 2049 (1992) except an industry producing cigarette, Bidi, Sigar, tobacco, Khaini, other productions of the same nature involving tobacco as the principal raw materials, liquors, beer and products of similar kind.

12. Donation, gift given to organizations entitled to tax exemption: (1) In computing his taxable income in any income year, any person may make claim to subtract the amount of donation, gift given to an organization entitled to tax exemption approved by the Department for the purpose of this section.

(2) Notwithstanding anything contained in Sub-section (1), the expenditure deductible in any income year under that Sub-section shall not exceed One Hundred Thousand Rupees or five percent of the taxable income assessed without making deduction for the gift of that person in that year as referred to in Sub-section (1) and without including in the computation the limits referred to in Sub-section (2) of Section 17 and Sub-section (2) of Section 18, whichever is lesser.

(3) Notwithstanding anything contained in Sub-sections (1) and (2), in any special situation, Government of Nepal may, by a notification in the Nepal Gazette, so specify that any amount spent or donated by any person for any specified work may be deducted fully or partly for expenditure, in determining the income of that person.

Chapter-5
Deductible Amounts

13. General deduction: Any person may, for the purpose of computing his income from any business or investment in any income year, deduct the following expenditures related with the transactions, subject to this Act:-

(a) Made in that income year,

(b) Made by that year, and

(c) Made in earning income from the business or investment.

14. Interest deduction: (1) Any person may, for the purpose of computing his income from any business or investment in any income year, deduct all interests chargeable in that year under the following debt liabilities of that person:-

(a) If the debt liability has created for having borrowed any amount, and that amount has been used in that year or used to buy any property used in that year, or

(b) That debt liability has been created in any other circumstance.

Provided that, such a debt liability has to be created for the act in which income is earned from a business or investment.

(2) Notwithstanding anything contained in Sub-section (1), the total interest amount which a resident entity controlled by an organization entitled to tax exemption can deduct under that Sub-section in any income year shall not exceed the total of the following amounts:

(a) All interest amounts obtained in that year to be included in the computation of the taxable income of that entity, and

(b) Fifty percent amount of the taxable income of that entity in that year, which has been computed excluding any interest derived by that entity or without deducting any interest paid by that entity.

(3) Any interest not allowed to be deducted or not deducted pursuant to Sub-section (2) may be carried forward or credited in the forthcoming income year.


Explanation: For purposes of this section, " a resident entity controlled by an organization entitled to tax exemption" means an entity which, being a resident entity in that year, is subject to a vested ownership or control of twenty five percent or more of the following persons or organizations in any time of that year:-

(a) An organization entitled to tax exemption and a person associated with that organization,

(b) A person entitled to tax exemption pursuant to section 11 in that year or a person associated with that person,

(c) A non-resident person or a person associated with the non-resident person, or

(d) Any combination of the persons referred to in clauses (a), (b) and (c).

15. Allowances for cost of stock-in-trade: (1) For the purpose of computing the income earned by any person from any business in any year, any other allowances shall be allowed except the allowances for the cost computed pursuant to Sub-section (2) in respect of the disposal of the stocks-in-trade of the business of that person in that year.

(2) The allowance for the cost referred to in Sub-section (1) shall be computed as follows by deducting the amount referred to in clause (b) from the amount referred to in clause (a):-

(a) The amount to be set by adding the cost of the stock-in-trade derived from any business in any income year to the initial value of the stock-in-trade of that business in that year,

(b) The amount of final value of the stock-in-trade of any business in an income year referred to in clause (a).

(3) The initial value of the stock-in-trade of any business in any income year shall be the final value of the stock-in-trade of that business at the end of last income year.

(4) Whichever is lesser out of the following amounts shall be considered the final value of the stock-in-trade of that business of that income year:-

(a) The cost of the stock-in-trade of that business at the end of that income year, or

(b) The market value of the stock-in-trade of that business at the end of that income year.

(5) In computing the cost of the stock-in-trade of a business, a person has to do as follows subject to Section 45 and Sub-section (6):-

(a) In computing the income of a business, in the case of a person maintaining the accounts on the cash basis, by using the method of cost price or consumption cost, and

(b) In computing the income of a business, in the case of a person maintaining the accounts on the accrual basis, by using the method of consumption cost.

(6) If the stock-in-trade of business of any person cannot be determined, that person may choose to the first in first out method or average cost method to compute the cost of stock-in-trade.

Provided that, once such a method is selected, that method cannot be altered without written permission of the Department.

(7) In computing the cost of stock-in-trade pursuant to Sub-section (5), it has to be computed by the following method:-

(a) In computing as per the consumption cost method, to so compute the cost of the stock-in-trade under the widely recognized accounting principle that it is equal to the sum total of direct material cost, direct labor cost and overhead cost of factory.

(b) In computing as per the cost price method, to so compute the cost of the stock-in-trade under the widely recognized accounting principle that it is equal to the total sum of direct material cost, direct labor cost and alterable overhead cost of factory.

(8) In computing the cost of stock-in-trade pursuant to Sub-section (6), it has to be computed by the following method:-

(a) In computing as per the average cost method, to compute on the basis of all weightage average costs of the stock-in-trade of the same type in the business under the widely recognized accounting principle.

(b) In computing as per the first in first out method, to compute on the basis that the stock-in-trade received first is also disposed first, under the widely recognized accounting principle.



Explanation: For purposes of this Section,-

(a) "Direct labour cost" means the labor cost directly related with the production of the stock- in-trade.

(b) "Direct material cost" means the cost of materials which are or will be an integral part of the stock-in-trade.

(c) "Overhead cost of factory" means the total cost incurred in producing stock-in-trade except the direct labor cost and direct material cost.

(d) "Alterable overhead cost of factory" means the overhead cost of factory that alters directly with a change in the produced quantity of stocks in-trade.

16. Repair and maintenance expenses: (1) In computing the income of any business or investment in any income year, a person may deduct all expenses incurred in the repair and maintenance of the depreciable property owned and used in that year to earn income from that business or investment.

(2) Notwithstanding anything contained in Sub-section (1), in deducting the expenses allowable under that Sub-section, it shall not exceed five percent of the depreciation base amount of the group of property remaining at the end of that income year, and in cases where expenses are incurred in excess thereof, such deduction can be made only as per the order of such expenses incurred.

(3) Any excess expense or part thereof which is not deductible pursuant to Sub-section (1) because of the limit referred to in Sub-section (2) may be added to the depreciation base amount of the group of the concerned property pursuant to Sub-section (5) of Section 2 of Schedule 2.

17. Pollution control expenses: (1) For purposes of computing the income earned by any person from any business in any income year, such person may deduct the pollution control expenses to the extent incurred in the operation of that business in that year.

(2) Notwithstanding anything contained in Sub-section (1), in computing the limit of expenses deductible under that Sub-section in any income year, it shall not exceed Fifty percent of the taxable income computed without deducting pollution control expenses of all businesses operated by that person and without including in computation the limits referred to in Sub-section (2) of Section 12 and Sub-section (2) of Section 18.

(3) Any excess expense or part thereof which is not deductible in excess of the limit referred to in Sub-section (2) may be capitalized and depreciated pursuant toSchedule-2.


Explanation: For purposes of this Section, "pollution control expenses" means the expenses incurred by any person related with any process for the purpose of controlling pollution or protecting or conserving the environment in other manner.

18. Research and development expenses: (1) For purposes of computing the income earned by any person from any business in any income year, such person may deduct the research and development expenses to the extent incurred in the operation of that business in that year.

(2) Notwithstanding anything contained in Sub-section (1), in computing the limit of expenses deductible under that Sub-section in any income year, it shall not exceed Fifty percent of the taxable income of that person computed without deducting research and development expenses of all businesses operated by that person and without including in computation the limits referred to in Sub-section (2) of Section 12 and Sub-section (2) of Section 17.

(3) Any excess expense or part thereof which is not deductible in excess of the limit referred to in Sub-section (2) may be capitalized and depreciated pursuant to Schedule-2.


Explanation: For purposes of this Section, "research and development expenses" means the expenses incurred by any person for the purpose of controlling developing his business and improving commercial production and process.

Provided that, such expenses shall not include the cost at the time of acquiring any property referred to in Sub-section (3) of Section 1of Schedule-2.

19. Depreciation deduction expenses: (1) For purposes of computing the income earned by any person from any business or investment in any income year, such person may deduct depreciation pursuant to Schedule-2 in lieu of depreciation of the depreciable properties owned and used by that person in that year in making income from that business or investment.

(2) Notwithstanding anything contained in Sub-section (1), the following provisions shall be applicable in respect of the deduction for depreciation of the devices, equipment and other machineries installed by any entity in the projects which involve construction and operation of public infrastructures and are transferred to Government of Nepal and in the projects on construction of powerhouses and generation and transmission of electricity:-

(a) If the devices, equipment and other machineries installed previously become obsolete because of being old or worn and torn and new devices, equipment and other machineries have to be installed in lieu thereof, the value which remains by subtracting depreciation deduction until the income year from the cost of the property, which has become obsolete property because of being old or worn and torn, installed previously in that income year in which they were so installed may be deducted as expenses.

(b) In respect of properties other than the old properties replaced pursuant to clause (a), if any value remains by subtracting depreciation deduction until the income year when transfer takes place from the cost of those properties at the time when the entity transfers such a project to Government of Nepal, the entity may deduct such a remaining value as expenses.

20. Loss from business or investment: (1) For purposes of computing the income earned by any person from any business or investment in any income year, such person may deduct the loss as mentioned below:-

(a) Loss suffered by that person from any other business and not deducted in that year, and

(b) Loss suffered by that person from any business and not deducted in the last four income years.

Provided that, in the case of the projects which involve construction and operation of public infrastructures and are transferred to Government of Nepal and the projects on construction of powerhouses and generation and transmission of electricity, loss not deducted in the last seven income years.

(2) For purposes of computing the income earned by any person from any investment in any income year, such person may deduct the loss suffered by that person from any other investment and not deducted in that year.

(3) Subject to Sub-sections (1) and (2) and for purposes of these Sub-sections, any loss suffered by any person in respect of the foreign source and not deducted may be deducted only in computing the income earned by that person from his foreign source, and the loss suffered in earning any non-taxable income and not deducted may be deducted only in computing non-taxable income of that person.

(4) Subject to Sub-sections (1) and (2), if any person suffers a loss in an income year when a long-term contract obtained by any person by making competition of the business at the international level was completed or when a disposal was made in any other manner or a loss which was not deducted and the liability whereof is allowed to be carried forward in the coming year pursuant to clause (b) of Sub-section (1) is related with a long-term contract, the Department may, by a notice in writing, give permission to deal with that loss as follows:-

(a) The loss may be carried backward in last income year or years, and

(b) The loss may be treated as not deducted only to the extent of the excess where, in computing the income of the business related with that long-term contract, the amounts to be included in the incomings exceed the amounts to be included in the outgoings.

(5) The following loss suffered by any person in any income year has to be allocated as if it were related with a long-term contract or contracts of that person:-

(a) The loss resulted from a long-term contract or contracts related with the business, and

(b) The loss on excess of the expenses to be deductible in computing the income earned from that business in the year related with the contract for each such contract.

(6) If, in computing the income earned by any person in any income from more than one business or investment, that person is allowed to deduct the loss not deducted from more than one business or investment, that person may on his own determine the priority of the business or investment from which the portion of loss is deducted.

(7) If, in computing the loss suffered by any person from any business or investment in any income year, this section is not used and the deductible amounts exceed the amounts includable in computing the income from the business or investment of that person, such excess amounts have to be computed.



Explanation: For purposes of this Section, "the loss not deducted" means the loss to the extent not deducted in computing the income of any person pursuant to Sub-sections (1), (2) or (4).

21. Expenses that may not be deducted: (1) Notwithstanding anything contained elsewhere in this Act, for the purpose of computing the income earned by any person from any business, employment or investment in any income year, the following expenses or amounts shall not be deducted:-

(a) Expenses of domestic or personal nature,

(b) Tax payable under this Act and a fine or similar other fee paid to the government of any country or any local body thereof for a violation of any law or regulation, byelaw framed thereunder,

(c) Expenses to the extent of those spent by any person to obtain the amounts enjoying exemption pursuant to section 10 or expenses made to obtain the amounts from which tax has been deducted finally,

(d) Expenses for the payments referred to in Sub-section (2),

(e) Distribution of profits by any entity, or

(f) Similar other amounts despite that they are not so mentioned in clauses (a), (b), (c), (d) and (e) as not to be deductible, except those allowable under this Chapter or Chapters-6, 7, 10, 12 or 13.

(2) If a person, whose annual turnover is more than two million rupees in any income year, makes a cash payment of more than Fifty Thousand Rupees at a time in that income year except in the following circumstances, he shall not be allowed to make that deduction:-

(a) Payment made to Government of Nepal, constitutional body, corporation or bank or financial institution owned by Government of Nepal,

(b) Payment made to a farmers or producer producing a primary agro-product and payment to a farmer who has processed such product on his own, notwithstanding that primary processing of such product has already been carried out,

(c) Payment for retirement contribution or retirement payment,

(d) Payment made in a place where banking services are not available,

(e) Payment made on the day when banking services are closed or payment involving a mandatory provision of payment in cash, or

(f) Amount deposited in a bank account of the recipient of payment.

(3) Subject to the provisions of Sections 14, 15, 16, 17, 18, 19, 20 and 71, no amount shall be deductible for capital expenses or foreign income tax.



Explanation: For purposes of this section,-

(a) "Expenses of domestic or personal nature" means the following expenses:-

(1) Expenses made for any natural person, and inclusive of the following expenses made for the interest of a loan to the extent that the loan has been used for personal purpose:

(a) Expenses made for a natural person for the provision of lodging, fooding, tiffin, and other activities of entertainment or amusement,

(b) Expenses for the movement by a natural person from his house to the place where the business or investment is operated except for the movement in the course of business or investment,

(c) Expenses made to purchase clothes for a natural person except those clothes which are not proper to put on at other times than working times, and

(d) Expenses made for education or training.

Provided that, the expenses made only for the education directly related with the business or investment, where no degree or diploma is achieved.

(2) Except in the following conditions and to that extent, expenses incurred in respect of a payment made by any person to any natural person and expenses made for a third person:-

(a) If that payment has been included in computing the income of a natural person,

(b) If the natural person has made, as a consideration, a return payment to that person in a sum equal to the market value of the payment received by him,

(c) If payment is made for such prescribed petty amounts of which accounts are difficult or administratively impracticable to be maintained.

(b) " Place where banking service is available" means any place within ten kilometers area whereof banking service is available.

(c) " Cash payment" means a payment except a payment by a letter of credit, cheque, draft, money order, telegraphic transfer, money transfer (hundi) through a bank or financial institution and a transfer made by any other means between banks or financial institutions.

(d) "Capital expenses" means the following expenses:-

(1) Expenses incurred in feasibility study, exploration and development of natural resources,

(2) Expenses incurred in acquiring any property with useful life for more than twelve months, or

(3) Expenses in disposing a liability.



Chapter-6

Tax Accounting and Time

22. Method of tax accounting: (1) The matter when any person gets any income or makes any expense shall be determined in accordance with the widely recognized accounting principle, subject to this Act.

(2) A natural person shall, while computing the income to be earned from his employment and investment, maintain accounts on the cash basis, for purposes of tax.

(3) A company shall maintain accounts on the accrual basis, for purposes of tax.

(4) Except in cases where the Department has otherwise specified by issuing a notice in writing, any person may, for purposes of income tax, maintain accounts on the cash or accrual basis, subject to Sub-sections (1), (2) and (3).

(5) Any person may make an application to change the method of accounting for tax purposes, subject to Sub-sections (2) and (3). If the Department thinks that it is necessary to change the method of accounting to clearly show the income of such person, the Department may give permission to change the method of accounting.

(6) If the method of accounting of any person for purposes of tax is changed pursuant to Sub-section (5), in computing the income of that person in the income year when such change is made, adjustment has to be so made that no amounts out of those included, deducted or to be included or deducted are omitted or duplicated.

23. Cash basis accounting: Any person shall, in maintaining accounts on cash basis of his income earned from employment, business or investment for tax purposes, subject to this Act, do as follows:-

(a) To treat as income only that which is received at the time when payment is received by him or made available to him and include it in his income.

(b) To deduct for expense only after he pays out.

24. Accrual basis accounting: (1) Any person shall, in maintaining accounts on the accrual basis of his income earned from business or investment subject to this Act, for purposes of tax, any income shall be included in computation of his income, considering that any payment has been received immediately when the right to receive such payment is created.

(2) For purposes of making deduction from computation of income earned by any person as mentioned in Sub-section (1), the following expenses shall be deemed to have been borne:-

(a) If any payment involving such expenses has been made in lieu of a payment made by any other person, the expenses shall be deemed to have been borne in the following conditions:-

(1) The person has the liability to make that person,

(2) The value of such liability can be ascertained in a proper and real manner, and

(3) Payment has been received from another person.

(b) In all other circumstances except those mentioned in clause (a), an expense shall be deemed to have been borne at the time when payment is made.

(3) If the tax is reduced, the Department may, in the following circumstances, and by a written notice to a person who maintains accounts on the accrual basis to compute the income earned from any investment or business, adjust the time of making payment in order to stop carrying forward or reducing income for purposes of tax:-

(a) If the following circumstance occurs,-

(b) If any expense could be deducted in computing the income for any income year but that person had to maintain accounts on the cash basis for tax purposes, that expense could have been deducted in any forthcoming income year,

(c) Any person received any payment that has to be included only in computing the income of the coming income year but if he had to maintain accounts on cash basis for tax purposes, the amount of payment would have been included in the income year of receipt of that payment, and

(d) If the receiving and making of payment by any person in any income year reduced the total amount of tax payable.

(4) In computing, on the accrual basis, the income earned by any person from a business or investment, the differences that could occur in the following circumstances have to be adjusted properly in receiving or making payment:-

(a) If that person includes any payment in quantity which he could receive or deducts any payment in quantity which he has to bear, and

(b) If there occurs difference in the amount received or borne by receiving or making payment by that person in different quantity, because of, inter alia, difference in valuation of the currency after the performance of the act referred to in clause (a).

25. Reverse of the amounts including bad debts: (1) In maintaining accounts of the amounts received and expenses borne in the computation of the income earned by any person from any employment, business or investment, the person has to make proper adjustments at the time of reimbursement, recovery, relinquishment of claim, writing off, or remission in any of the following circumstances:-

(a) Where the person subsequently gets the amount reimbursed, or recovers the expense, as the case may be,

(b) Where the accounts of the amount received have been maintained on the accrual basis and the person subsequently relinquishes his right to receive that amount or where that amount is a debt claim of that person and he writes off the debt as a bad debt, or

(c) Where the accounts of the expense incurred have been maintained on the accrual basis and the person subsequently relinquishes his liability to incur such expense or where that expense is a debt claim, the person whom the debt is to be repaid remits the debt.

(2) Any person may relinquish the right to receive any amount or to write off the debt liability of that person as a bad debt only in the following circumstances:-

(a) In the case of a debt claim of any financial institution or bank, the debt claim is converted into a bad debt as per the specified criteria, and

(b) If, after having followed all proper measures to receive payment in circumstances other than those referred to in clause (a), that person is reasonably satisfied that the right or debt claim cannot be realized or recovered.

26. Method of deriving the average of the amounts includible and deductible under a long-term contract: (1) For purposes of computing the income earned by any person from any employment, business or investment in any income year, the estimated amounts includible and deductible according to the sum of sequential increase as per the percentage of completion of the contract under the long-term contract of that person, shall be deemed to have been received or spent.


Explanation: For purposes of this section, "long-term contract" means a contract in the following circumstance":-

(a) A contract with a validity period of more than twelve months, and

(b) A contract with a deferred consideration except a contract which is concluded for production, installation or construction or for the discharge for relevant services for each of such works or which does not contain such elements.

(2) A contract with a deferred consideration, a contract to be included according to the sum of sequential increase, a contract to be deducted according to the sum of sequential increase, an excluded contract and a contract of completion percentage shall be as prescribed.



Chapter-7


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