Income Tax Act, 2058 (2002)



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International Tax


67. Source of income, loss, profit and payment: (1) In cases where, in the source of income earned from any employment, business or investment of any person, the amounts mentioned in clause in (a) exceed the amounts mentioned in clause (b), the amounts to the extent of such excess shall be deemed to have source in Nepal.

(a) The amounts with source in Nepal included in computing the income,

(b) The amounts with source in Nepal deducted in computing the income.

(2) In cases where in the loss suffered from any employment, business or investment of any person, the amounts mentioned in clause (a) exceed the amounts mentioned in clause (b), the amounts to the extent of such excess shall be deemed to have source in Nepal.

(a) The amounts with source in Nepal to be deducted in computing the income of the business or investment,

(b) The amounts with source in Nepal included in computing the income.

(3) The amounts to be included in computing the income shall be deemed to have source in Nepal in the following circumstances:-

(a) The net profits referred to in clause (c) of Sub-section (2) of Section 7 or clause (b) of Sub-section (2) of Section 9 to be set by subtracting the loss suffered from the disposal of the property or liability with source in Nepal from the profit made from the disposal of the property or liability with source in Nepal,

(b) In cases where a property situated in Nepal or a liability to be borne in Nepal is included, the profits and amounts to be included in computing the income as mentioned in clause (d) of Sub-section (2) of Section 7 or clause (c) of Sub-section (2) of Section 9,

(c) Received payments with source in Nepal, subject to clauses (a) and (b).

(4) In cases where a property situated in Nepal or a liability to be borne in Nepal is included, the source of profit or loss made or suffered from the disposal of the property or liability shall be deemed to have source in Nepal.

(5) In cases where the following amounts are included in the amounts deducted in assessing the income, the source of such amounts shall be deemed to be in Nepal:-

(a) The amount that can be deducted as cost expenditure mentioned in Sub-section (1) of Section 15 in respect of the properties situated in Nepal,

(b) The expenses referred to in Sub-section (1) of Section 16 in respect of the properties situated in Nepal, and the expenses to the extent allowed to be deducted pursuant to Section 19, and

(c) The payments with source in Nepal, subject to clauses (a) and (b).

(6) The following payments shall be deemed to have source in Nepal:-

(a) Dividends paid by a resident entity,

(b) Interest paid by a resident person,

(c) Payment for natural resources made in respect of the natural resource derived from the land situated in Nepal or calculated with reference to such source,

(d) Rent paid for the use of any property situated in Nepal,

(e) Royalty received by any person for having allowed any one to use any property situated in Nepal or accepting the right to use the property or the restriction on the use of such property,

(f) Amount for the general insurance paid by any person in respect of insurance against risks in Nepal and premium paid to that person for general insurance,

(g) Payments received by any person as follows by operating inland, sea or air transport or charter service business in Nepal except as a result of transshipment:

(1) The carriage of departing passengers, or

(2) The shipment of mail, livestock or other direct movable property.

(h) Payments received by a person who carries a business of dispatching information or news through means of communication such as wire, radio, optical fiber or satellite in respect of dispatch of news or information through networks established in Nepal, irrespective of whether or not such news or information is originated in Nepal,

(i) Payments in the following circumstances inclusive of service charges of the kinds not mentioned in clauses (g) or (h) for doing employment or rendering service or accepting restriction in those acts:

(1) Where the acts are carried out in Nepal irrespective of the place of payment, or

(2) Where Government of Nepal is to make payment irrespective of the place of such acts.

(j) Annuities, amount for investment insurance and retirement pension paid by a resident person, which does not fall under clause (i), and any premium or other payment paid to the resident person in order to ensure such amounts,

(k) Gifts received in respect of a business or investment operated from the property situated in Nepal, and

(l) The following payments except those mentioned in clauses (a), (b), (c), (d), (e), (f), (g), (h), (i), (j) and (k), above:-

(1) Payments made in respect of disposal of the property situated in Nepal or in respect of acquiring liability to be borne in Nepal, or

(2) Payments made in respect of activities carried out in Nepal.

(7) Any income, loss, amount, profit or payment except the one which is deemed to have source in Nepal as mentioned in the above-mentioned Sub-sections, and the references to Nepal given in this Act shall be applicable as if they were used in the case of any particular foreign country for purposes of ascertaining as to which country such income, loss, amount, profit or payment has source in.

Explanation: For purposes of this Section,-

(a) "Property situated in Nepal" means the land or buildings situated in Nepal and the property other than land or building of a resident person situated in any foreign country or if the person is associated with a controlled foreign entity pursuant to Section 69, inclusive his interest in that entity.

(b) "Liability to be borne in Nepal" means the liability of a resident person.

68. Foreign permanent establishments: (1) Notwithstanding anything contained in Section 3, any foreign permanent establishment of a non-resident person situated in Nepal shall be liable to pay tax payable on the income of such establishment, subject to other provisions of this Act.

(2) The income of a person having ownership of a foreign permanent establishment shall be separated from the income of that establishment, pursuant to Section 69.

(3) Tax shall be imposed on the permanent establishment referred to in clause (b) of Section 3 in the income sent abroad by the foreign permanent establishment of a non-resident person situated in Nepal.

(4) The income sent abroad in any income year by the foreign permanent establishment of a non-resident person situated in Nepal shall be equal to the amount of dividends distributed by that foreign permanent establishment in that year.

69. Controlled foreign entities: (1) If any entity distributes dividends of the associated income earned in any income year as a controlled foreign entity at the end of the income year, it shall be deemed to have distributed dividends on proportion to its beneficiaries, as follows:-

(a) As per the rights of the beneficiaries to the income in distributing dividends, or

(b) If the rights are not certain in a reasonable manner, as per the method which the Department thinks appropriate according to the circumstance.

(2) Tax shall not be levied on the dividends distributed by an entity as a controlled foreign entity at the end of any income year except those distributed pursuant to Sub-section (1).

(3) The following shall be deemed to have occurred in respect of the dividends distributed by a controlled foreign entity pursuant to Sub-section (1) to the beneficiaries associated with that entity at the time of distribution of dividends:-

(a) Having the characteristic equivalent to the type and source of the associate income of that entity, and

(b) Having distributed proportionately out of each type and source the associate income of that entity.

(4) Any tax paid by any controlled foreign entity including that deemed to be paid pursuant to Sub-section (5) or Sub-section (5) of Section 52 in respect of the amounts deemed to be distributed pursuant to Sub-section (3) has to be set aside for the beneficiary associated with that entity.

(5) The tax set aside pursuant to Sub-section (4) at the time of allocation shall be deemed to have been paid by the beneficiary, and the beneficiary may get facility of tax adjustment for such tax, as provided for in Section 71.

(6) The amount to be deemed as distributed to the beneficiary pursuant to Sub-section (1) at the time of distribution has to be included in the expenses for any property or liability of the recipient beneficiary in the entity making such distribution.

(7) The dividends distributed to the beneficiary enjoying tax exemption pursuant to Sub-section (2) at the time of distribution has to be included in the income for any property or liability of the recipient beneficiary as an interest in the entity making such distribution.

(8) For purposes of this Act, the foreign income tax paid or foreign income tax deemed as paid by any controlled foreign entity pursuant to Sub-section (5) or Sub-section (5) of Section 52 shall be deemed as tax amount paid by that entity or deemed to be paid by that entity pursuant to this Act.

Explanation: For purposes of this Section,-

(a) "Associated income" means, in computing taxable income of any controlled foreign entity in any income year, a taxable income computed as if that entity were a resident entity.

(b) "Controlled foreign entity" means any non-resident entity in which any resident person has interest directly or indirectly through one or more interposed non-resident entities in any income year; and where that person is associated with that entity or where any person deemed to be associated with and any other resident persons not exceeding four persons are associated with that entity, it includes such entity, as well.

70. Tax chargeable on non-resident person providing water traveling/rafting, air transport or telecommunications service in Nepal: (1) The taxable income of any non-resident person who operates water traveling, charter service or air transport in any income year shall consist of the amounts derived from the following acts except the amounts derived from transshipment in that year:-

(a) Carriage of passengers departing from Nepal, or

(b) Carriage of the mail, animals or goods dispatched from Nepal.

(2) The taxable income of any non-resident person who carries on a business of cable, radio, optical fiber or satellite communication in any income year shall consist of the amounts derived from the dispatch of news or information through any device established in Nepal, whether originated in Nepal or not.

(3) Tax shall be levied on the amounts to be included in the taxable income of any non-resident person pursuant to Sub-section (1) or (2), at the rate specified in Sub-section (7) of Section 2 of Schedule-1.

Provided that, -

(a) Those amounts need not to be computed in computing the tax payable in respect of any due taxable income of that person,

(b) The expenses related with computation of those amounts shall not be allowed to be deducted in computing that due taxable income, and

(c) That person shall not be entitled to any facility of tax adjustment from the amount of tax payable by that person.


Explanation: For purposes of this Section, "non-resident person" means a resident entity within the group of associated entities with head offices outside Nepal.

71. Foreign tax adjustment: (1) Any resident person may claim for adjustment of tax for the foreign income tax paid by that person in any income year to the extent of the tax paid for assessable foreign income of that person in that year.

(2) In computing the foreign tax adjustment claimed pursuant to Sub-section (1), it shall be done as follows:-

(a) Separate computation has to be done for assessable foreign income having source in each country, and

(b) Foreign tax adjustment claim shall not be made, in respect of the assessable foreign income, at the rate of tax higher than the average rate of tax of Nepal payable by that person in that year in respect of each computation.

(3) Any foreign income tax paid in respect of the assessable foreign income of any year who is not entitled to foreign tax adjustment facility pursuant to Sub-section (1) by virtue of the limit provided for in clause (b) of Sub-section (2) may be dealt with as follows:-

(a) It may be carried forward in the coming year, and

(b) It shall be deemed to be paid in respect of the assessable foreign income in the future income year of the person having source in the country where such foreign income has been earned.

(4) Notwithstanding anything contained in Sub-section (1), any person may give up a claim for foreign tax adjustment to which he is entitled in any income year and also claim for credit for foreign income tax for which such adjustment facility is available in that year.

Explanation: For purposes of this Section,-

(a) "Assessable foreign income" means the following income to be included in the assessable income earned by any resident person in any income year from any employment, business or investment:-

(1) Income earned from a foreign source, or

(2) Income of a non-resident person deemed as distributed to that resident person under Section 69 irrespective of the source.

(b) "Average rate of tax of Nepal" means the rate of tax of Nepal payable by the person referred to in clause (a) of Section 3 in any income year of the taxable income of that person in that year prior to adjustment of any foreign tax of that person in that year.

Chapter –14

Tax Administration and Authentic Documents

72. Department: (1) The Department shall be responsible for the implementation and administration of this Act.

(2) Government of Nepal may, by a notification in the Nepal Gazette, establish Inland Revenue Offices under the Department and prescribe their working areas, in order to render assistance to the Department in fulfilling the responsibility of the Department mentioned in Sub-section (1). The offices of which working areas have been so specified shall be deemed as organs of the Department.

(3) The Department may have the officers and other employees as follows:-

(a) Director General,

(b) Deputy Director General, Chief Tax Administrator, Director, Chief Tax Officer, Tax Officer and other officer in the required number, and

(c) Other employees.

(4) The Director General may carry out the following functions, subject to the direction given by Government of Nepal:-

(a) To exercise any of the powers conferred on the Department pursuant to this Act,

(b) To so delegate the powers referred to in clause (a) as to be exercisable by any other officer subject to Sub-section (5) and (6),

(c) To so specify that all or any of the powers referred to in clause (a), except the power to issue public circular pursuant to Section 75, to specify the document referred to in Section 77, to hold pending any reviewable decision or otherwise affect it pursuant to Sub-section (5) of Section 115, to accept or reject, fully or partly, the matters contained in an application made by any person pursuant to Sub-section (7) of Section 115, to make addition by adding offence pursuant to Section 129 or to grant authority to any officer pursuant to Section 82, to be exercisable by any officer employee of the civil Service.

(5) Deputy Director General, Chief Tax Administrator, Director, Chief Tax Officer and Tax Officer who acts as the Chief of Office may carry out the following functions, subject to the direction given by Government of Nepal or the Director General:-

(a) To exercise the powers conferred on the Department pursuant to this Act, other than the power to issue public circular pursuant to Section 75, to specify the document referred to in Section 77, to hold pending any reviewable decision or otherwise affect it pursuant to Sub-section (5) of Section 115, to accept or reject, fully or partly, the matters contained in an application made by any person pursuant to Sub-section (7) of Section 115, to make addition by adding offence pursuant to Section 129, and

(b) To so delegate such powers as to be exercisable by any other officer of the Department subject to Sub-section (6).

(6) Any other officer of the department except the Director General, Deputy Director General, Chief Tax Administrator, Director, Chief Tax Officer or Tax Officer who acts as the Chief of Office may carry out the following functions:-

(a) To exercise any powers delegated to that officer out of the powers conferred on the department, except the following powers:

(1) To issue public circular pursuant to Section 75, to specify the document referred to in Section 77, to hold pending any reviewable decision or otherwise affect it pursuant to Sub-section (5) of Section 115, to accept or reject, fully or partly, the matters contained in an application made by any person pursuant to Sub-section (7) of Section 115, to make addition by adding offence pursuant to Section 129, or

(2) To grant authorization to any officer pursuant to Section 82 or issue a notice pursuant to Section 109.

(b) He/she shall not be entitled to re-delegate any power delegated to him/her.

73. International agreements: (1) In cases where any income of any person is taxable pursuant to this Act or the laws in force and the same income is also taxable in a foreign country, Government of Nepal may conclude an international agreement with the foreign country for the avoidance of double taxation.

(2) This Sub-section shall be applicable in cases where, pursuant to any international agreement concluded with Nepal, the competent authority of the other country requests the Department to collect in Nepal the amount payable by any person who is in arrears of that amount, pursuant to the taxation law of that other country.

(3) In cases where Sub-section (2) is applicable, the Department may, for the purpose of sending that amount to that competent authority, send a notice in writing to the person who is in arrears of tax and require him to pay such amount to the Department within the date mentioned in that notice.

(4) This Sub-section shall be applicable in cases where any international agreement contains a provision under which Nepal has to exempt income or payment or has to apply the reduced tax rate to income or payment.

(5) In cases where Sub-section (4) is applicable, any of the following entity shall not be entitled to enjoy tax exemption or tax deduction facility:-

(a) An entity who is considered as a resident of the other party of the agreement for purposes of the agreement, and

(b) Where Fifty percent or more portion of the vested ownership of that entity is owned by natural persons or by the entities in which any natural person has no interest and, for purposes of the agreement, the persons or entities are residents of both Nepal and of the other country party to the agreement.


Explanation: For purposes of this Section, "international agreement' means any treaty or agreement containing the following provisions, concluded with any foreign government and applicable to Nepal:

(a) To avoid double taxation and prevent fiscal evasion, or

(b) To render reciprocal administrative assistance in the implementation of tax liability.

74. Taxpayer's rights: (1) Any taxpayer shall not be entitled to exercise any of the rights mentioned in Sub-section (2) without fulfilling the duties required to be fulfilled pursuant to this Act.

(2) In the context of paying tax pursuant to this Act, a taxpayer shall have the following rights:-

(a) The right to be treated with honour,

(b) The right to receive information on tax related matters pursuant to the laws in force,

(c) The right to have an opportunity to furnish proofs in defense on tax related matters,

(d) The right to appoint a legal practitioner or auditor for defense, and

(e) The right to have tax related secret matters inviolable except as otherwise mentioned in this Act.


Explanation: For purposes of this Section, "taxpayer" means a person on whom tax is imposed and collected as mentioned in Section 3.

75. Public circular: (1) In order to bring about uniformity in the implementation of this Act and simplify tax administration and give guidelines to the officers of the Department as well as the persons affected by this Act, the Department may issue written public circulars, accompanied by explanations, on the provisions made in this Act.

(2) The Department shall make available the circular issued pursuant to Sub-section (1) in the Department or in any other places as per necessity or through any other means.

(3) The Department shall be compelled to take action according to the circular issued pursuant to Sub-section (1) unless and until such circular is revoked.

76. Advance ruling: (1) If any person makes an application in writing to the Department for the removal of any confusion as to the application of this Act to any arrangement proposed or accepted by such person, the Department may issue its version by an advance ruling as prescribed, by notifying the person in writing.

(2) Notwithstanding anything contained in Sub-section (1), the Department shall not be entitled to issue an advance ruling referred to in Sub-section (1) on any matter of confusion occurred in the implementation of this Act in cases where such matter is sub judice in the court or has already been decided by the court.

(3) In cases where any person acts as follows prior to the issuance of an advance ruling pursuant to Sub-section (1), the Department shall be compelled to implement this Act as per that ruling until the ruling issued to that person remains valid:-

(a) If the full and actual statements of the matter related to that ruling are presented to the Department, and

(b) If the arrangement corresponds to the point mentioned in the application made by that person for the ruling.

(4) In cases where the public circular issued pursuant to Section 75 and the advance ruling issued pursuant to Sub-section (1) are mutually contradictory, priority shall be given to the matters mentioned in the advance ruling in the case of the person to whom such ruling has been issued.

(5) Prior to the issuance of the advance ruling pursuant to Sub-section (1), the Department may give an opportunity to the applicant to furnish further statements, if any, in person or through his representative.

77. Format of documents: (1) The Department may, from time to time, so specify the mode of submission and formats of necessary documents, statements including income returns, tax deduction statements and formats of records that are required under this Act and the rules framed under this Act, the notices, information and details required for the effective implementation of this Act are incorporated.

(2) The Department shall make available the formats referred to in Sub-section (1) in the Department and in any other places specified by the Department and through any other means.

78. Permanent account number: (1) The Department shall issue an identity number called as permanent account number to any person for purposes of identifying that person, subject to this Act.

(2) The Department may order any person to mention his/her permanent account number in any income return, statement, version or other document to be used for purposes of this Act.

(3) Government of Nepal may specify the circumstances where any person has to show or mention his/her permanent account number.

79. Service of documents: (1) Any document required to be given or delivered to any person pursuant to this Act shall be deemed to have been given or delivered to that person in the following circumstances:-

(a) Where it is sent to the fax number or email address of that person,

(b) Where it is delivered by hand to whom it has to be delivered or to the manager of an entity, in the case of the entity, or

(c) Where it is sent by a registered post to his resident, office, business or other address to the extent known.

(2) Any document so signed, encrypted or encoded through computer technology or written in it as indicating the name and designation of the competent authority of the Department and issued, served or given pursuant to this Act shall be deemed to have met requirements.

80. Defective documents: (1) Any document issued under this Act shall not be deemed defective in the following circumstances:

(a) Where it is consistent with this Act substantially, and

(b) Where the person who is addressed in a document is normally indicated in the document.

(2) In cases where any documents issued by the Department pursuant to this Act contains any error and the error does not give rise to any dispute as to the interpretation of this Act or the fact of any specific person, the Department may make amendment in the document for purposes of rectifying such error.

Chapter-15

Records and Information collection

81. To maintain records or documents: (1) Each person who is liable to pay tax pursuant to this Act has to maintain in Nepal the following necessary documents, in addition to the documents required to be maintained in the format or type as prescribed by the Department or to be certified or authenticated by audit or in other manner:

(a) Necessary information and documents supporting the income returns or any other documents required to be submitted to the Department pursuant to this Act,

(b) Documents assisting to assess the tax payable by him,

(c) Documents supporting the deduction of expenses.

(2) Except as otherwise specified by the Department by issuing a notice in writing, the documents referred to in this Section have to be safely retained for at least Five years from the date of expiration of the concerned income year.

(3) In cases where any document referred to in Sub-section (1) is not in the Nepali or English language, the Department may, by issuing a notice in writing, require the concerned person to submit the translated version of such document in the Nepali language done, at such person's own cost, by a recognized translator under the law in force.

82. Powers of Department to obtain information: (1) The officer of the Department may do the followings in order to implement this Act:

(a) To have full or unhindered access to any premises, places, documents or properties situated in Nepal, subject to the laws in force,

(b) To obtain any portion of or duplicate copy of the document including an electronic copy of the documents to which there is an access pursuant to clause (a),

(c) In cases where the concerned officer thinks that the document to which there is an access pursuant to clause (a) is an evidence that could be necessary to assess tax liability of any person pursuant to this Act, to take such document in his custody, and

(d) In cases where any person having access to any document who is requested to provide a duplicate copy of such document does not provide it, and the officer thinks that such document is kept in any property in any form, to take such property in own custody in order to have access to such document.

(2) No officer shall be entitled to exercise the powers referred to in Sub-section (1) without having authority in writing from the Department. In cases where, in entering to any premises or places in exercise by any officer of the powers referred to in Sub-section (1), the possessor of such premises or places or the person having access to any concerned document or property requests to show the authority of the Department, such officer has to show such authority to them.

(3) In cases where any officer of the Department who enters to any premises or places in exercise of the powers referred to in Sub-section (1) so requests, the possessor of such premises or places or the person having access to any concerned document or property has to provide all proper facilities and assistance for the effective use of the powers.

(4) The Department may hold in its custody the document or property taken in its custody pursuant to clause (c) or (d) of Sub-section (1) until the following time:

(a) In the case of any document taken in custody pursuant to clause (c) of Sub-section (1) until the time the document is required to assess tax liability of any person or for any other action pursuant to this Act, and

(b) In the case of any property taken in custody pursuant to clause (d) of Sub-section (1), until the time when access to the document in question is gained and it is taken in custody.

(5) The person whose document is taken in custody pursuant to Sub-section (4) may inspect such document and may obtain a copy of or copy down a portion of such document at his/her own cost within office hours and under supervision as prescribed by the Department.

(6) Notwithstanding any provision made on privilege or public interest in respect of having access to the documents required for the implementation of this Act, the provisions contained in this Section shall apply in that respect.

Explanation: For purposes of this Section, "possessor" means, in respect of any premise or place, a person having ownership of, manager of the premise or place or any other person remaining there.

83. Power to obtain information by notice: (1) The Department may, by giving a notice in writing, order any person with or without liability to pay tax pursuant to this Act to do as follows:-

(a) To submit any information specified in the notice within the time specified in the notice, also by preparing any document,

(b) To be present at the Department in the place and time specified in the notice before the officer of the Department for inspection on the tax related matters of that person or any other person,

(c) To submit, for purposes of inspection, any document mentioned in the notice that is under his control at the time when that person is examined pursuant to clause (b).

(2) Any person who is to be examined pursuant to clause (b) of Sub-section (1) shall have the right to have legal or other representation during such examination.

(3) Notwithstanding any provision made on any privilege or on public interest in respect of having access to the documents required for the implementation of this Act, the provisions contained in this Section shall apply in that respect.

84. Governmental secrecy: (1) Any officer and other employee of the Department shall maintain secrecy of all documents and information that come to his custody or knowledge in the course of carrying out his duty pursuant to this Act.

(2) Notwithstanding anything contained in Sub-section (1), any officer of the Department may disclose, as follows, the document or information referred to in Sub-section (1) to the following persons:-

(a) To the extent that it is necessary to carry out the duty of that officer pursuant to this Act,

(b) In cases where is so ordered by any court or tribunal in respect of administrative review or action pursuant to this Act,

(c) Before the Minister for Finance,

(d) In cases where it is necessary to disclose for purposes of any other financial law,

(e) In cases where it is necessary for any person in the service of Government of Nepal for any acts relating to revenue or statistics, before such a person,

(f) In cases where it is necessary in the course of carrying out the duty, before the Auditor General or any person authorized by the Auditor General, or

(g) Before the competent authority of the government of any country with which Government of Nepal has concluded an international agreement, to the extent as provided for in such agreement in that respect.

(3) Any person, court, tribunal, body or official who obtains any document or information pursuant to Sub-section (2) shall keep secret such document or information except to the minimum extent required.

Chapter-16

Payment of Tax

85. Time, place and mode of payment of tax: (1) Tax required to be paid under this Act has to be paid in the place and mode as prescribed.

(2) Tax required to be paid under this Act has to be paid in the following time, subject to Sub-section (1):-

(a) In the case of one who has to pay by withholding advance tax, in the time mentioned Sub-section (4) of Section 90,

(b) In the case of one who has to pay tax in installments, in the time mentioned in Sub-section (1) of Section 94,

(c) In the case of one who has to pay the assessed tax-

(1) On the date when the income return is to be submitted in respect of assessment of tax referred to in Section 99,

(2) Within the time limit as specified in the tax assessment notice delivered pursuant to Section 102 in respect of tax assessed pursuant to Sub-section (2) of Section 99,

(3) Within the time limit as specified in the tax assessment notice delivered pursuant to Section 102 in respect of amended tax assessment made pursuant to Sub-section (2) of Section 99,

(d) In respect of the amounts required to be paid to the Department as per any notice issued pursuant to Sub-section (8) of Section 104, Sub-section (1) of Section 109, or Sub-section (1) of Section 110, on the date mentioned in the notice,

(e) In respect of a liability fixed upon failure of any entity to pay tax pursuant to Sub-section (2) of Section 107, at the same time when the entity has to pay tax,

(f) In respect of the amounts required pursuant to Sub-section (3) or (4) of Section 108, within seven days of the date on which the amounts are adjusted by auction sale gradually or on which the amounts cannot be so adjusted, and

(g) In respect of the fees and interest assessed pursuant to Section 122, on the date as mentioned in the assessment notice.

(3) The date on which tax has to be paid shall not be affected in the following circumstances:-

(a) An action taken by the Department pursuant to Chapter-20 to recover tax, or

(b) Other action has commenced, pursuant to this Act.

86. Evidence of payable tax: The certificate signed by the officer of the Department, indicating the name, address of any person and the amount of tax required to be paid by that person shall be an ample evidence for the amount of tax required to be paid by that person, in the following actions:-

(a) Any action taken by the Department pursuant to Chapter-20 to recover tax, or

(b) Any action on any offense pursuant to Chapter-23.

Chapter-17


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