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Chapter 24 -P

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cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f

l;=P= lgd{n >]i7

kl/R5]b @$= ls:tfaGbL / clu|d s/ (Installment and


Advance Tax)

ls:tfaGbLdf s/ ltg'{kg]{ JolQm / cg'dflgt s/sf] ljj/0f M


(%-!_ s'g} cfo jif{df ls:tf bflvnf ug'{kg]{ k|To]s JolQmn]
bkmf ($ adf]lhd ;f] jif{df klxnf] s/ ls:tf /sd
a'emfpg'kg]{ ldltleq ;f] jif{sf nflu ;f] JolQmsf]
b]xfosf /sdsf] cg'dfg pNn]v u/L ;f]sf] ljj/0f ljefuaf6
tf]lsPsf] 9fFrf / tl/sfdf ljefudf k]z ug'{ kg]{5 M–
-s_ /f]huf/L, Joj;fo / nufgLsf] k|To]s ;|f]taf6 pQm
JolQmn] ;f] jif{df k|fKt ug{ ;Sg] lgwf{/0fof]Uo
cfo tyf To:tf] cfosf] ;|f]t,
-v_ ;f] jif{df k|fKt x'g;Sg] ;f] JolQmsf] s/of]Uo cfo /
cf}iflw pkrf/ vr{ afkt s/ ldnfgsf] /sd
g36fO{ bkmf $ adf]lhd u0fgf u/L bkmf # sf]
v08 -s_ df plNnlvt JolQmn] bflvnf ug'{kg]{ s/
/sd,
-u_ u}/ afl;Gbf JolQmsf] g]kfnl:yt ljb]zL :yfoL ;
+:yfkgsf] ;DaGwdf To:tf] ljb]zL ;+:yfkgn] ;f]
jif{df ljb]z k7fPsf] cfo /sd / ;f] cfodf bkmf $ sf]
pkbkmf -%_ adf]lhd u0fgf ul/Psf] bkmf # sf]
v08 -v_ df plNnlvt JolQmn] bflvnf ug'{kg]{ s/
/sd, /
-3_ ljefun] tf]s]sf] cGo s'g} ljj/0f .
cg'dflgt s/sf] ljj/0f bflvnf ug]{ ;DaGwdf lgod #$ df lgDgfg';f/sf]
Joj:yf /x]sf] 5 M
s'g} cfojif{df ls:tf bflvnf ug'{kg]{ JolQmn] cg';"rL–@
adf]lhdsf] 9fFrfdf P]gsf] bkmf (% adf]lhd cg'dflgt s/sf]
ljj/0f ljefudf k]z ug'{ kg]{5 .

ls:tfaGbL s/ bflvnf ug'{ gkg]{ JolQm


P]gn] s/ ltg'kg]{ JolQmsf] ¿kdf kl/eflift u/]sf JolQmdWo] b]xfosf
JolQmn] s/sf] ls:tf bflvnf ug'{kb}{g .
-s_ ;du| ls:tf afkt ;ft xhf/ kfFr ;o ?k}ofFeGbf sd
a'emfpg'kg]{ JolQm
o; ;DaGwdf P]gsf] bkmf ($ sf] pkbkmf -@_ df lgDgfg';f/ Joj:yf
u/]sf] 5 M
1
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

($-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg ;f]


pkbkmf adf]lhd a'emfpg'kg]{ ;du| ls:tfsf] hDdf
/sd ;ft xhf/ kfFr ;o ?k}ofFeGbf sd ePdf To:tf]
ls:tfsf] /sd a'emfpg'kg]{ 5}g .
pbfx/0f @$=#=!M dfgf}, /fdxl/ cu|jfnsf] sf7df8f}+df kfg
k;n /x]5 . lghsf] cf=j= @)&^.&& df ePsf] @)&^ k'if @%
ut] ;Ddsf] sf/f]af/af6 bflvnf ug'{kg]{ jflif{s cg'dflgt s/ /sd ?
=&,))).– dfq x'g] /x]5 eg] To:tf] JolQmn] @)&^ k'if d;fGt,
@)&^ r}q d;fGt tyf @)&& cfiff9 d;fGt;Dddf a'emfpg' kg]
{ ls:tf /sd a'emfpg' kb}{g .
Example 24.3.1: Suppose, Ram Hari Agrawal has Pan (Betel Plant) Shop in Kathmandu. In FY
2076/77, if his estimated annual tax amount is Rs. 7,000 estimated on the basis of transaction until 25 th
Poush 2076 then he shall not pay installment payable in Poush end 2076, Chaitra end 2076 and Ashad
end 2077.

-v_ k"jf{g'dflgt s/ ltg]{ JolQm


s'g} cfo jif{df P]gsf] bkmf $ sf] pkbkmf -$_ df plNnlvt cj:yf k"/f
u/]sf] afl;Gbf k|fs[lts JolQm cyf{t k"jf{g'dflgt s/ ltg]{ JolQmn]
s/sf] ls:tf / ;f]sf] ljj/0f a'emfO/xg' kb}{g . P]gsf] bkmf $ sf]
pkbkmf -$_ adf]lhd b]xfosf ;a} cj:yf k"/f u/]sf afl;Gbf k|fs[lts
JolQmn] s/sf] ls:tf / ;f]sf] ljj/0f a'emfO/xg' kb}{g .
-s_ ;f] cfo jif{df ;f] JolQmsf] g]kfndf ;|f]t ePsf]
Joj;foaf6 k|fKt cfo dfq ePsf],
-s!_ cf}iflw pkrf/ vr{ afkt bkmf %! adf]lhd tyf clu|d s/
s§L afkt bkmf (# adf]lhd s/ ldnfg ug{ bfaL
gu/]sf],
-v_ Joj;foaf6 k|fKt cfo b'O{ nfv ?k}ofF / Joj;fosf]
sf/f]af/ aL; nfv ?k}ofFeGbf a9L gePsf],
-u_ ;f] JolQmn] ;f] cfo jif{df of] Joj:yf nfu" x'g] u/L
5gf}6 u/]sf] .
-3_ d"No clej[l¢ s/df btf{ gePsf] .
pbfx/0f @$=#=@M dfgf}, /d]z >]i7n] nlntk'/
pkdxfgu/kflnsfdf ls/fgf k;n ;~rfng ul/cfPsf /x]5g\ . cf=j=@)&
%.&^ df lghsf] sf/f]af/ ?=aL; nfv /x]5 . ;f] jif{ lghnfO{{ ;f]
Joj;foaf6 ?=b'O{ nfv cfo -d'gfkmf_ ePsf] /x]5 . pko'{Qm
Joj;fosf] l;nl;nfdf lghn] Pp6f sDkgLdf ?=^),))).– a/fa/sf]] ;fdfg
cfk"lt{ u/]sf /x]5g\ / ;f] sDkgLn] lghnfO{{ e'QmfgL ubf{ ;f]
/sdsf] !% k|ltztn] x'g] ?=(,))).– clu|d s/ ;d]t s§L u/L ;f]sf] k|
2
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

df0fkq ;d]t pknAw u/fPsf] /x]5 . ;f] jif{ lghn] :jLs[t


cf}ifwf]krf/df ?=@,))).– vr{ u/]sf /x]5g\ . lghn] cg';"rL–! sf]
bkmf ! sf] pkbkmf -&_ sf] v08 -s_ df pNn]v ePsf] k"jf{g'dflgt s/
ltg{ 5gf}6 u/]sf] cj:yfdf lghn] s/sf] ls:tf / ;f]sf] ljj/0f a'emfO/xg'
kb}{g . t/ lghn] Medical Tax Credit afkt x'g cfpg] ?=#)).–-?=@,))).–
sf] !% k|ltzt_ ldnfg bfaL ug{ kfpg] 5}gg\ / clu|d s/ s§L u/]sf]
/sd ;d]t ldnfg ug{ kfpg] 5}gg\ .
Example 24.3.2: Suppose, Ramesh Shrestha is operating Grocery Shop in Lalitpur Sub-Metro Politan
City. In FY 2075/76, his annual transaction is Rs. 20 lakhs. He has earned Rs. 2 lakhs profit from that
business in that year. In that business, he has supplied goods for value equal to Rs. 60,000 to a
company and that company has deducted tax at source Rs. 9,000 at the rate of 15% and also has issued
tax deduction certificate to him. He has incurred Rs. 2,000 in approved medical treatment in that year.
If he chooses to pay estimated tax as per section 1(7)(a) of Annexure 1 of the Act then he is not
required to pay installment tax and its return. But, he cannot claim medical tax credit of Rs. 300 (Rs.
2,000x15%) and also cannot claim credit of amount for tax decution at source.

-u_ sf/f]af/sf] cfwf/df s/ ltg]{ JolQm


sf/f]af/sf] cfwf/df s/ ltg]{ JolQm
bflvnf ug'{kg]{ ldlt bflvnf ug'{kg]{ /sd
k'; dlxgfsf] cGTo;Dd k'; @) ut] ;Ddsf] sf/f]af/df tf]lsPsf] b/
cg';f/ nfUg] s/
cfiff9 dlxgfsf] cGTo ;Dd c;f/ @) ut] ;Ddsf] oyfy{ sf/f]af/sf]
cfwf/df c;f/ dlxgfsf] cGTo;Dd x'g]
sf/f]af/ cg'dfg u/L tf]lsPsf] b/ cg';f/
nfUg] s/sf] u0fgf u/L To:tf] s/ /sdaf6
k'; d;fGtleq bflvnf u/]sf] s/
36fO{ x'g cfpg] s/ /sd .
Person paying tax on the bais of Transaction
Time period to be submitted Amount to be Deposited
Within Poush end Tax at prescribed rate on the basis of transaction up to 20th Poush
Within Ashad end Tax amount derived at tax at prescribed rate on estimated transaction
up to Ashad end on the basis of transaction up to 20th Ashad less tax
paid up to Poush end

-3_ clGtd ¿kdf s/s§L eO e'QmfgL k|fKt ug]{ JolQm


-ª_ /f]huf/Lsf] cfodfq ePsf] JolQm

P]gsf] bkmf $ sf] pkbkmfdf -#_ df plNnlvt cj:yf tn v'nfOPsf] 5


M–

3
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

-s_ ;f] cfo jif{sf] cfodf g]kfndf ;|f]t ePsf] s'g}


/f]huf/Lsf] cfo dfq ;dfj]z ePsf],
-v_ ;f] cfo jif{df ;a} /f]huf/bftf afl;Gbf JolQm ePsf] / Ps
k6sdf Pp6fdfq /f]huf/bftf ePsf], /
-u_ /f]huf/bftfn] e'QmfgL u/]sf] cf}iflw pkrf/
vr{ afktsf] s/ ldnfg / /f]huf/bftfn] g} e'QmfgL
ul/lbPsf] cjsfz of]ubfg dfq 36fpg bfaL u/]sf] tyf bkmf
!@ adf]lhd rGbf afkt vr{ 36fpg bfaL gu/]sf] .
pbfx/0f @$=#=#M dfgf}, sdn k|;fb l;+x -Psn JolQm_, g]kfn
sdl;{oN; k|f=ln=df sfo{/t Ps sd{rf/L /x]5g\ . cf=j=@)&^.&& df
lghn] pQm k|f=ln=af6 ?=&,%),))).– kfl/>lds k|fKt u/]sf /x]5g\ .
;f] jif{ lghn] s/ 5'6 x'g] ;+:yfnfO{{ ?=!),))).– rGbf lbPsf /x]5g\ .
;f] jif{ ;f] k|f=ln=n] lghsf] kfl/>ldsaf6 s§L u/L ?=&),))).– :jLs[t
cjsfz sf]ifdf hDdf ul/lbPsf] /x]5 . ;f] afx]s lghn] cGo :jLs[t cjsfz
sf]ifdf of]ubfg u/]sf /x]g5g\ . pQm k|f=ln=n] ;f] jif{ lghsf]
cfodf ;dfj]z u/L ?=!,))).– Medical Insurance afkt e'QmfgL u/]sf /x]5g\ .
o;sf] cnfjf ;f] jif{ lghn] 5'§} ?=@,))).– cf}ifwf]krf/df vr{ u/]sf
/x]5g\ . pQm k|f=ln=n] cfkm"n] e'Qmfg u/]sf] kfl/>ldsdf nfUg]
s/ /sd P]gsf] bkmf *& adf]lhd s/ s§L u/L bflvnf u/]sf] /x]5 . o;
cj:yfdf lghn] vr{ u/]sf] rGbf afkt 5'6 bfaL ug{ / cf}ifwf]krf/df
vr{ ePsf] ?=@,))).– sf] Medical Tax Credit afkt x'g cfpg] ?=#)).–-?
=@,))).– sf] !% k|ltzt_ ldnfg bfaL ug{sf] nflu cfo ljj/0f k];
ug'{ kb{5 . olb lghn] vr{ u/]sf] rGbf afkt 5'6 bfaL gu/]sf] /
yk ?=#)).– Medical Tax Credit ldnfg bfaL gu/]sf] cj:yfdf lghn] s/sf]
ls:tf / ;f]sf] ljj/0f a'emfO/xg' kb}{g .
Example 24.3.3: Suppose, Kamal Prasad Singh (a single) is in service of Nepal Commercial Pvt. Ltd.
in FY 2076/77, he has received Rs. 750,000 as remuneration from that company. He has donated Rs.
10,000 to tax exempted entity in that year. The company has deducted from his remuneration and paid
to approved retirement fund Rs. 70,000 in that year. No additional contribution is made by him to any
other approved retirement fund. The company has paid in lieu of medical insurance Rs. 1,000 in that
year by including that amount in his income. In addition to this, he has incurred Rs. 2,000 for medical
treatment. The company has deducted tax at source on payment of remuneration as per section 87 of
the Act. In this case, in order to claim deduction of donation and claim for medical tax credit Rs. 300
(Rs. 2,000 x 15%) in respect of medical expenses, he has to submit income tax return. If he does not
claim deduction of donation paid and medical tax credit, he is not required to pay installment tax and
return thereon.

r_ cfsl:ds nfe afktsf] cfo dfq ePsf] JolQm


pbfx/0f @$=#=$M dfgf}, g]kfn nf]6]/L sDkgLn] ?=@) nfv
d"No kg]{ sf/ k'/:sf/ /fvL lr7\7f ;~rfng u/]sf] /x]5 . pQm lr7\7f
4
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

ul/a bf; eGg] JolQmnfO{{ k/]sf] /x]5 . pQm k'/:sf/ afktsf] sf/sf]
ahf/ d"No ?=@) nfvdf pQm sDkgLn] @% k|ltztn] x'g] /sd ?=%
nfv lgh ul/a bf;af6 c;'n u/L k'/:sf/ lbPsf] /x]5 . o;/L cfsl:ds nfe
afkt k|fKt u/]sf] cfo P]gsf] bkmf (@ sf] pkbkmf -!_ cg';f/ clGtd
s/ s§L eO{ k|fKt x'g] e'QmfgL dflgg] x'Fbf lghn] s/sf] ls:tf tyf
ljj/0f a'emfO{ /xg' kb}{g .
Example 24.3.4: Suppose, Nepal Lottery Company has operated lottery with a car a prize which price
if Rs. 20 lakhs. The lottery is won by Mr. Garib Das. The company collected tax amount at the rate of
25% of market value of car i.e. Rs. 5 lakhs and provided a car to him. As the income derived as
windfall gain is the final withholding payment under section 92(1) of the Act, he is not required to
submit installment tax or return.

pbfx/0f @$=#=%M dfgf}, ef/tLo gful/s hf]xg l;+xn] Sofl;gf]


ljg ln=df k|j]z u/L ?=@) nfvsf] Sofl;gf] l;Ssf vl/b u/]5g\ .
lghn] ;f] Sofl;gf] l;Ssf ljleGg v]nsf vfndf v]nL lg:sg] a]nfdf ?
=#) nfvsf] l;Ssf ;f6\g NofPsf /x]5g\ . Sofl;gf] ;~rfnsn] ;f]
l;Ssf ;f6\bf ljleGg v]ndf sdfPsf] cfsl:ds nfe ?=!) nfvdf @% k|
ltztn] x'g] ?=@ nfv %) xhf/ s§f u/L afFsL ?=@& nfv %) xhf/ -
cGo s'g} /sd s6fpg'kg]{ eP ;f] ;d]t s6fO{_ lgh hf]xg l;+xnfO{{
e'QmfgL lbg'kb{5 . o; cj:yfdf lgh hf]xgsf] cfsl:ds nfedf nfu]sf]
s/ g} clGtd x'G5 .
Example 24.3.5: Suppose, Johan Singh, an Indian Citizen, has purchased casino coin of Rs. 20 lakhs
in Casino Win Limited. He played the casino coins in different games and came to exchange the coin
of Rs. 30 lakhs. The Casino owner has to deduct tax on windfall gain amount Rs. 10 lakhs at the rate
of 25% i.e. Rs. 2.50 lakhs and pay remaining Rs. 27.50 lakhs to Mr. Johan Sing. In this case, the tax
deducted on windfall gain of Mr. Johan Singh is final.

pbfx/0f @$=#=^M dfgf}, g]kfnsf afl;Gbf aag l;+x dNnn]


dsfp ofqfsf qmddf ToxfFsf] Sofl;gf] e]lg;df ljleGg v]n v]nL tL
v]ndf sdfPsf] cfsl:ds nfe ?=!) nfvdf dsfpsf] sfg'g adf]lhd ?=!,
%),))).– s/ lt/L afFsL ?=*,%),))).– g]kfn NofP5g\ . afl;Gbf
JolQmn] ljb]zL ;|f]tdf cfo cfh{g u/]sfn] cflh{t cfo ?=!) nfv
lghsf] dsfp ;|f]tsf] cfo dflgG5 . lghn] ;f] cfDbfgLnfO{{ cfkm\gf]
cg'dflgt cfo ljj/0f tyf jflif{s cfo ljj/0fdf ;dfj]z ug'{kb{5 . t/ ToxfF
lt/]sf] s/ eg] bkmf &! adf]lhd j}b]lzs s/ ldnfg bfaL ug{ kfOG5 .
Example 24.3.6: Suppose, Baban Singh Malla, a resident person in Nepal, in his tour to Macau,
played different games in casino and won windfall gain of Rs. 10 lakhs in which he paid tax Rs. 1.50
lakhs as per the laws of Macau and brought rest of the amount Rs. 8.50 lakhs to Nepal. As resident
person has earned income from foreign source, his income Rs. 10 lakhs shall be income having source
in Macau. He has to include that income in his estimated income tax return and annual income tax
return. But, he can claim as foreign tax credit for the amount of tax paid in Macau.

5
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

lgwf{/0fof]Uo cfo / s/of]Uo cfosf] u0fgf


P]gsf] bkmf ^ df lgDgfg';f/sf] cfonfO{{ lgwf{/0fof]Uo dflgPsf]
5M
o; P]gsf] cwLgdf /xL s'g} JolQmsf] s'g} cfo jif{df s'g}
/f]huf/L, Joj;fo, nufgL jf cfsl:ds nfeaf6 ePsf] b]xfosf
cfox?nfO{{ lgwf{/0fof]Uo cfo dflgg]5 M–
-s_ afl;Gbf JolQmsf] cfosf] ;|f]t hxfF;'s} ePklg ;f] jif{df
;f] JolQmsf] /f]huf/L, Joj;fo, nufgL jf cfsl:ds nfeaf6
ePsf] cfo, /
-v_ u}/ afl;Gbf JolQmsf] ;f] jif{df cfosf] ;|f]t g]kfndf
ePsf] /f]huf/L, Joj;fo, nufgL jf cfsl:ds nfeaf6 ePsf] cfo
.
t/ lgwf{/0fof]Uo cfodf bkmf !! jf ^$ jf b'j} bkmf
adf]lhd s/ 5'6 lbOPsf] s'g} klg cfo ;dfj]z x'g] 5}g .

ljb]z k7fPsf] cfo / ;f] cfodf nfUg] s/sf] u0fgf


pbfx/0f @$=^=!M dfgf}+, American Life Insurance Company (ALICO) sf]
zfvf sfof{non] g]kfnsf] ;DalGwt lgsfoaf6 O{hfht lnO{ g]kfndf
Joj;fo ;~rfng ul//x]sf] u}/ afl;Gbf JolQmsf] g]kfnl:yt :yfoL ;
+:yfkg xf] . pQm lgsfon] g]kfndf nufgL aLdf u/L cfh]{sf]
d'gfkmf ;f] sDkgL cfkm}n] ljt/0f ug{ gldn]sf] sf/0f To:tf] /sd
cfkm\gf] Parent Company nfO{{ k7fPsf] v08df To:tf] /sd ljb]zdf
k7fPsf] cfo dflgg]5 . To:tf] JolQmn] ljb]z k7fPsf] cfodf kfFr k|
ltztsf b/n] s/ nfUg] x'Fbf To:tf] JolQmsf] s'g} cfo jif{sf] cg'dflgt
s/ ;f] JolQmn] ;f] jif{ ljb]z k7fpg] cg'dflgt /sdsf] kfFr k|ltztn] x'g
cfpg] /sd a/fa/ x'G5 .
Example 24.6.1: Suppose, a branch of American Life Insurance Company (ALICO) is a permanent
establishment of non-resident person operating business in Nepal by obtaining permission from
concerned authority. The profit earned by that company through investment insurance in Nepal is not
distributable by itself so remitted it to its parent company then such income shall be repatriated
income. The tax at the rate of 5% is applicable in repatriated income so estimated tax of such person
for any income year shall be 5% of estimated repatriated amount in foreign country.

bflvnf ug'{kg]{ cg'dflgt s/sf] u0fgf


(%-@_ pkbkmf -!_ df plNnlvt JolQmsf] pkbkmf -!_ sf] v08 -
v_ / -u_ df plNnlvt s/ /sdsf] of]u ;f] cfo jif{df bflvnf
ug'{kg]{ cg'dflgt s/ x'g]5 .

6
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pbfx/0f @$=&=!M dfgf}=, ;u/dfyf k|f=ln=n] h'; pTkfbg u/L


laqmL ubf]{ /x]5 . cf=j=@)&^.&& df ;f] sDkgLn] cfkm\gf] ;f]
Joj;foaf6 ?=Ps s/f]8 s/of]Uo cfo cfh{g x'g] cg'dfg u/]sf] /x]5 .
o; sDkgLn] g]kfnsf] s'g} sDkgLsf] C0fkqdf ?=kfFr s/f]8 nufgL
u/]sf] 5 / ;f] afkt x/]s jif{ ?=krf; nfv Aofh k|fKt ug]{ u/]sf] /x]5 .
cf=j=@)&^.&& df o; sDkgLn] bflvnf ug'{kg]{ hDdf cg'dflgt s/
lgDgfg';f/ x'g cfpF5 .
cfosf] cg'dflgt s/sf] b/ cg'dflgt
zLif{s s/of]Uo cfo ?= s/ ?=
Joj;fo !,)),)),))).– @) k|ltzt @),)),))).–
nufgL %),)),))).– @% k|ltzt !@,%),))).–
hDdf cg'dflgt s/ #@,%),))).–

Example 24.7.1: Suppose, Sagarmatha Pvt. Ltd. produces and sells juice. In FY 2076/77, the
company has estimated taxable profit of Rs. 1 crore from that business. The company has invested in
debenture of any company in Nepal Rs. 5 crore and receives Rs. 50 lakhs as interest every year. In FY
2076/77, the company’s estimated tax shall be as below:
Income Head Estimated Income Tax Rs. Tax Rate Estimated Tax Rs.
Business 10,000,000 20% 2,000,000
Investment 5,000,000 25% 1,250,000
Total Estimated Tax 3,250,000

j}b]lzs s/ ldnfg
o; ;DaGwdf P]gsf] bkmf (% sf] pkbkmf -#_ df b]xfosf] Joj:yf 5 .
(%-#_ pkbkmf -!_ sf] v08 -v_ adf]lhd s'g} cfo jif{df
bflvnf ug'{kg]{ s/sf] cg'dfg ug{ bkmf &! adf]lhd
bfaL ul/g] j}b]lzs s/ ldnfg /sdsf] u0fgf ubf{ s'g}
JolQmn] ;f] jif{df bflvnf u/]sf] s'g} j}b]lzs s/ jf ;f]
jif{df bflvnf ug'{kg]{ egL lghn] cg'dfg u/]sf] ljb]zL
cfos/ dfq u0fgf ug'{ kg]{5 .
pbfx/0f @$=*=!M pbfx/0f @$=&=!= df plNnlvt ;u/dfyf k|
f=ln=sf] cf=j=@)&^.&& df ;f] pbfx/0fdf plNnlvt cfoafx]s
ef/tsf] s'g} sDkgLsf] C0fkqdf ?=Ps s/f]8 nufgL u/]afkt ?=bz
nfv cfo x'g] / ;f] cfodf ef/tdf ?=Ps nfv s/ ltg'{kg]{ eP cf=j=
@)&^.&& df o; sDkgLn] bflvnf ug'{kg]{ hDdf cg'dflgt s/
lgDgfg';f/ x'G5 M
cfosf] cg'dflgt s/of]Uo s/sf] b/ cg'dflgt s/
zLif{s=?= cfo ?= ?=

7
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Joj;fo !,)),)),))).– @) k|ltzt @),)),))).–


nufgL %),)),))).– @% k|ltzt !@,%),))).–
j}b]lzs ;| !),)),))).– @% k|ltzt @,%),))).–
f]tsf] nufgL
cfo
hDdf cg'dflgt s/ #%,)),))).–
36fpg]
j}b]lzs ;|f]tsf] cfodf ljb]zdf !,)),))).–
ltg'{kg]{ s/
bflvnf ug'{kg]{ hDdf cg'dflgt #$,)),))).–
s/

Example 24.8.1: Suppose, in example 24.7.1, in addition to the income mentioned above in FY
2076/77, Sagarmatha Pvt. Ltd. has Rs. 10 lakhs income from investment in debenture in any company
in India and it has to pay tax Rs. 1 lakhs in India then its estimated tax to be submitted for FY 2076/77
will be as below:
Income Head Estimated Income Tax Rs. Tax Rate Estimated Tax Rs.
Business 10,000,000 20% 2,000,000
Investment 5,000,000 25% 1,250,000
Income having 1,000,000 25% 250,000
Foreign Source
Total Estimated Tax 3,500,000
Deductions:
Tax payable in foreign country in income having 100,000
foreign source
Total estimated tax to be deposited 3,400,000

cg'dflgt s/sf] ljj/0fdf ;+zf]wg


(%-$_ s/sf] ls:tf bflvnf ug]{ s'g} JolQmn] pkbkmf -!_
adf]lhdsf] 9fFrfdf cfjZos hfgsf/L pNn]v u/L ;+zf]wgsf
sf/0fx? v'nfO{{ ;+zf]lwt cg'dfg ljefudf k]z gu/];Dd
lghn] ;f] pkbkmf adf]lhd u/]sf] cg'dfg ;f] cfo jif{
e/sf] nflu sfod /xg]5 .
(%-%_ pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g}
JolQmn] pkbkmf -$_ adf]lhd k]z u/]sf] ;+zf]lwt
cg'dfg ljefu;dIf k]z u/]sf] ldlt kl5 ;f] cfo jif{df bkmf
($ adf]lhd a'emfpg'kg]{ s/sf] ls:tfsf] lx;fa ubf{ dfq
nfu" x'g]5 .

8
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

ljefuåf/f cg'dflgt s/sf] cg'dfg / cg'dflgt s/sf] ljj/0fdf ;


+zf]wg
(%-&_ pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg
s/sf] ls:tf bflvnf ug'{kg]{ s'g} JolQmn] pkbkmf -!_
adf]lhd s'g} cfo jif{df cg'dfg k]z gu/]df jf k]z ul/Psf]
cg'dfg jf ;+zf]lwt cg'dfgdf ljefu ;Gt'i6
gePdf========ljefun] b]xfo adf]lhd ug{ ;Sg]5 M–
-s_ ;f] JolQmsf] ;f] jif{df bflvnf ug'{kg]{ cg'dflgt
s/sf] cg'dfg bkmf # sf] v08 -s_ jf -v_ df plNnlvt
JolQmn] ut cfo jif{df bflvnf ug'{kg]{ s/sf] cfwf/df
ug{ ;Sg]5, /
-v_ ljefun] v08 -s_ adf]lhd tof/ u/]sf] cg'dfg ;f] cg'dfg
tof/ ug{ k|of]u u/]sf] tl/sf / JolQmn] k]z u/]sf]
cg'dfgdf ljefu ;Gt'i6 x'g g;s]sf] eP ;f]sf] sf/0f ;d]t
pNn]v ul/Psf] lnlvt ;"rgf ljefun] ls:tf bflvnf
ug'{kg]{ JolQmnfO{{ lbg]5 .
(%-*_ ljefun] ls:tf bflvnf ug'{kg]{ JolQmnfO{{ pkbkmf -
&_ adf]lhd ;"rgf lbPdf ;f] jif{df ;f] JolQmn] bflvnf
ug'{kg]{ cg'dflgt s/ /sd ljefun] cg'dfg u/]sf] /sd x'g]5
.

ls:tfaGbLdf bflvnf ug'{kg]{ s/


($-!_ s'g} Joj;fo jf nufgLaf6 s'g} cfo jif{df
lgwf{/0fof]Uo cfo ePsf] jf x'g] JolQmn] b]xfo adf]lhd
tLg ls:tfdf s/ bflvnf ug'{ kg]{5 M–
bflvnf ug'{kg]{ ldlt bflvnf ug'{kg]{ /sd
kf}if dlxgfsf] cg'dflgt s/sf] rfnL; k|
cGTo;Dd ltzt /sddWo]
ltg{ afFsL s/ /sd
r}q dlxgfsf] cg'dflgt s/sf] ;Q/L k|
cGTo;Dd ltzt /sddWo]
ltg{ afFsL s/ /sd
cfiff9 dlxgfsf] cg'dflgt s/sf] zt k|
cGTo;Dd ltzt /sddWo]
ltg{ afFsL s/ /sd
:ki6Ls/0f M o; pkbkmfsf] k|of]hgsf] nflu,–

9
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

-s_ æcg'dflgt s/Æ eGgfn] ls:tfaGbLdf s/ bflvnf


ug'{kg]{ s'g} JolQmn] s'g} jif{sf] ls:tfaGbL s/
bflvnf ug'{kg]{ ;dodf bkmf (% adf]lhd u0fgf
u/]sf] ls:tfaGbLsf] cg'dflgt s/ ;D´g' k5{ .
-v_ æltg{ afFsL s/ /sdÆ eGgfn] cg'dflgt s/sf] o;
pkbkmfdf ls:tfdf bflvnf ug{ tf]lsPsf] k|ltztn]
x'g] /sdaf6 b]xfosf] s'n hDdf /sd 36fpFbf gk'u x'g]
/sd ;D´g' k5{ M–
-!_ ;DalGwt ls:tf bflvnf ug'{kg]{ ldlt cufl8 o;
bkmf adf]lhd k"j{ ls:tfåf/f To:tf] cfo jif{df
bflvnf u/]sf] s/ /sd,
pbfx/0f @$=!!=!M dfgf}+, ABC Enterprises n] k'if d;fGtdf
cf=j=@)&^.&& sf] nflu k"j{ cg'dflgt ul/Psf] s/ /sd ?=! nfvsf] $)
k|ltztn] x'g] /sd ?=$) xhf/ tf]lsPsf] ;doleq ljj/0f ;lxt ;DalGwt
/fh:j sfof{nodf a'emfPsf /x]5g\ . @)&^ r}q d;fGtdf lghn] csf]
{ ls:tf s'n &) k|ltztn] x'g] ?=&) xhf/ a'emfpg'kg]{df k'if d;fGtdf
a'emfPsf] ?=$) xhf/ s6fO{ afFsL x'g cfpg] ?=#) xhf/ a'emfpg'
kb{5 . t;y{ o; pbfx/0fdf ltg{ afFsL s/ /sd eGgfn] ?=#)
xhf/nfO{{ hgfpFb5 .
Example 24.11.1: Suppose, ABC Enterprises has submitted Rs. 40,000 as 40% of estimated tax Rs.
100,000 for FY 2076/77 along with return on Poush 2076. While depositing another installment in
Chaitra 2076 i.e. 70% of estimated tax, it has to deposit Rs. 30,000 which is Rs. 70,000 less tax
deposited in Poush i.e. Rs. 40,000. Thus, in this example, the the remaining tax payable will be Rs.
30,000.

-@_ To:tf] cfo jif{df ;DalGwt ls:tf bflvnf


ug'{kg]{ ldlt cufl8 s'g} JolQmsf] kl/R5]b !&
adf]lhd pQm jif{df To:tf] JolQmsf] cfo u0fgf
ubf{ ;dfj]z x'g] e'QmfgLaf6 s§L ePsf] s/ /sd,
pbfx/0f @$=!!=@M dfgf}+, ljzfn O{G6/k|fOh]h k|f=ln=n]
cfkm\gf] ejgsf] klxnf] tnf C0f tyf art ;xsf/L ;+:yfnfO{{ dfl;s ?=
%) xhf/df ef8fdf lbPsf] /x]5 . pQm ;+:yfn] ;f] O{G6/k|fOh]h k|
f=ln=nfO{{ e'QmfgL lbFbf clu|d s/ afkt !) k|ltztsf b/n] x'g] ?=
% xhf/ s§f u/L afFsL x'g cfpg] /sd ?=$% xhf/ e'QmfgL lbg]
u/]sf] /x]5 . o:tf] ef8f cfo pQm O{G6/k|fO{h]hsf] cfodf ;dfj]z
x'g] /sd ePsf] x'Fbf ltg'{kg]{ s/ /sd u0fgf ubf{ >f]tdf s§L ePsf]
s/ /sd s6fO{ afFsL s/ /sd dfq bflvnf ug'{kb{5 .
Example 24.11.2: Suppose, Bishal Enterprises Pvt. Ltd. has given the first floor of its building to

10
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Credit and Deposit Cooperative for Rs. 50,000 month rent. The Cooperative has withheld tax at the
rate of 10% of Rs. 50,000 i.e. Rs. 5,000 and paid Rs. 45,000 to the company. As rent is the amount to
be included in income of the Enterprises, while computing the remaining tax payable, tax withheld
amount shall be deducted and balance shall be deposited.

-#_ ls:tf a'´fpg'kg]{ ldlteGbf cufl8 ;f] jif{df s/


s§L ug]{ Ph]06 jf s/ s§L x'g] JolQmn] pkv08 -
@_ df plNnlvt e'QmfgLaf6 bkmf () sf] pkbkmf -
#_ adf]lhd s/ s§L ePsf] dflgg] /sd ljefudf bflvnf
u/]sf] eP To:tf] s/ /sd, /
pbfx/0f @$=!!=#M dfgf}+, /fd]Zj/ kGyL P08 sDkgL d"=c=s/
k|of]hgsf] nflu btf{ gePsf] Ps sfg'gL k/fdz{ lbg] sDkgL /x]5 .
pQm sDkgLaf6 g]=a}=ln=nfO{{ sfg"gL ;Nnfx k|bfg u/] afkt ?
=%) xhf/ e'QmfgLdf clu|d s/ s§f gu/L ldlt @)&^.^.@& df k|fKt
u/]sf /x]5 . o; cj:yfdf e'Qmfg ul/Psf] ldlt @)&^.^.@& df clu|d
s/ s§f gu/]sf] eP klg clu|d s/ s§f u/]sf] dflgG5 . pQm sDkgLn]
e'QmfgL k|fKt u/]sf] dlxgf ;dfKt ePsf] @% lbg leqg} clu|d s/
/sd afkt !% k|ltztsf b/n] x'g cfpg] /sd ?=&,%)).–;DalGwt /fh:j
sfof{nodf a'emfPsf] /x]5 eg] pQm sDkgLn] k'if d;fGtdf ltg'{kg]
{ cg'dflgt s/sf] /sdaf6 ?=&,%)).–s§f u/L afFsL /sd cyf{t ltg'{kg]
{ /sd bflvnf ug'{kb{5 .
Example 24.11.3: Suppose, Rameshwor Panthi & Company, not registered in VAT, is a company to
provide legal advice. The company has received Rs. 50,000 for its legal advice from Nepal Bank
Limited without any deduction of tax on 2076/06/27. In this case, the amount paid without tax
deduction on 2076/06/27 shall be assumed to be deducted. If the company has paid 15% of the
payment i.e. Rs. 7,500 to Inland Revenue Office within 25 th day of following month of receipt of
payment then the company can deduct Rs. 7,500 from estimated tax to be paid in the month of Poush
2076 and remaining tax payable amount shall be deposited.

-$_ ls:tf a'´fpg'kg]{ ldlteGbf cufl8 ;f] JolQmn]


u/]sf] :jLs[t cf}iflw pkrf/ vr{sf] ;DaGwdf ;f]
JolQmn] bkmf %! adf]lhd bfaL ug{ ;Sg] cf}iflw
pkrf/ vr{sf] s/ ldnfg /sd .
pbfx/0f @$=!!=$M dfgf}+, clwsf/L P08 s+= Ps n]vfk/LIfs
kmd{ /x]5 . pQm kmd{sf k|f]k|fO6/ >L sdn];n] ldlt @)&^.*.@(
ut];Dd ?=!% xhf/ cf}iflw pkrf/ afkt vr{ u/]sf /x]5g\ .
cf=j=@)&^.&& sf] cg'dflgt ljj/0f cg';f/ k'if d;fGtdf lghn]
ltg'{kg]{ ls:tf ?=$) xhf/ /x]5 . pQm ls:tf /sdaf6 lghn] P]gsf]
bkmf %! adf]lhd cf}ifwf]krf/ vr{ afktsf] s/ ldnfg /sd ?=&%).–

11
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

36fO{ afFsL x'g cfpg] /sd ?=#(,@%).– a'emfPdf k'if d;fGtsf]


ls:tf s/ /sd a'emfpg'kg]{ bfloTj lgjf{x u/]sf] dflgG5 .
Example 24.11.4: Suppose, Adhikari & Company is auditing firm. Mr. Kamlesh, a proprietor of that
firm has incurred Rs. 15,000 in medical treatement on 2076/08/29. In FY 2076/77, his estimated tax to
be paid in Poush 2076 is Rs. 40,000. If he deducts the amount of medical tax credit Rs. 750 as per
section 51 of the Act from his installment amount and deposits remaining tax Rs. 39,250 then it is
presumed that he has performed his obligation to pay installment tax for the Poush month.

ls:tf /sd 36fpg k|df0f k]z ug'{kg]{ / o:tf] k|df0fsf ;DaGwdf lgod
#@ df lgDgfg';f/sf] Joj:yf /x]sf] 5 M
b]xfosf k|df0fx? ljefudf k]z u/]sf] cj:yfdf ;f] k|df0faf6 k|
dfl0ft x'g] /sd;Dd P]gsf] bkmf ($ sf] pkbkmf -!_ adf]lhd
u0fgf ul/Psf] ls:tf /sdaf6 36fO{ bflvnf ug{ ;lsg]5M–
-s_ P]gsf] kl/R5]b !& adf]lhd clu|d s/ s§L ul/Psf]df
bkmf (! sf] pkbkmf -!_ adf]lhd hf/L ul/Psf] s/ s§L k|
df0fkq,
-v_ cf}iflw pkrf/ afkt s/ ldnfg bfaL u/]sf]df cf}iflw pkrf/
afkt ePsf] :jLs[t cf}iflw pkrf/ vr{sf] lan, ekf{O{ .
pbfx/0f @$=!!=%M pbfx/0f @$=&=! df plNnlvt sDkgLn]
cf=j=@)&^.&& df a'emfpg'kg]{ hDdf cg'dflgt s/ ?=#@,
%),))).– dWo] ;f] cf=j=sf] bf]>f] ls:tf ;Dddf ?=@%,)),))).–
a'emfO;s]sf] 5 . ca ;f] sDkgLn] t]>f] ls:tf a'emfpg afFsL 5 . ;f]
sDkgLn] cfkm"n] a'emfpg afFsL t]>f] ls:tf afkt a'emfpg'kg]
{ s/ /sdsf] u0fgf ubf{ jf ls:tf bflvnf ubf{ a'emfpg'kg]{ hDdf
cg'dflgt s/ ?=#@,%),))).– df bf]>f] ls:tf;Dddf a'emfO;s]sf] s/
/sd ?=@%,)),))).– 36fO{ ?=&,%),))).–dfq a'emfpg' kb{5 . t]>f]
ls:tf afkt cg'dflgt s/sf] tL; k|ltzt /sd cyf{t ?=(,&%,))).–
a'emfpg'kg]{ eP tfklg lghn] bf]>f] ls:tf;Dddf a'emfpg'kg]{
/sdeGbf a9Lg} /sd a'emfPsf] / ls:tf afkt cg'dflgt s/sf] hDdf /sd
eGbf a9L s/ a'emfpg' gkg]{ x'Fbf ;f] sDkgLn] t]>f] ls:tfsf] s/
afkt ?=&,%),))).– eGbf a9L /sd a'emfpg' kb}{g .
Example 24.11.5: Suppose, in example 24.7.1, out of the estimated tax of Rs. 3,250,000 in FY
2076/77, the company has paid Rs. 2,500,000 until its second installment. The third installment is due.
While depositing the third installment, out of total estimated tax liability Rs. 3,250,000 tax paid until
second installment Rs. 2,500,000 shall be deducted and remaining Rs. 750,000 shall be paid. In third
installment, it has to pay 30% of estimated annual tax i.e. Rs. 975,000 but it has already paid excess
amount until second installment so installment tax amount in excesss of estimated tax need not be
paid thus, tax in excess of Rs. 750,000 shall be not be paid in third installment.

jflif{s nfUg] s/df ls:tfaGbL s/ s§L ldnfg ug{ kfpg]


12
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

P]gsf] bkmf ($ sf] pkbkmf -#_ adf]lhd clu|d s/s§L ePsf] /sd
ls:tf /sddf ;dfof]hg ug]{ ;Gbe{df lgDgfg';f/sf] Joj:yf u/]sf] 5 M
($-#_ ls:tf bflvnf ug]{ JolQmn] o; bkmf adf]lhd s'g}
cfo jif{df ls:tfaGbLsf dfWodaf6 bflvnf u/]sf] s/ /sd ;f]
jif{df nfUg] s/ afkt s§L ug{ kfpg]5 .
pbfx/0f @$=!@=!M dfly pbfx/0f @$=!!=% df plNnlvt
sDkgLn] cf=j=@)&^.&& df a'emfpg'kg]{ hDdf cg'dflgt s/ ?
=#@,%),))).– dWo] ;f] cf=j=sf] bf]>f] ls:tf ;Dddf ?=@
%,)),))).– a'emfO ;s]sf] 5 . ca ;f] sDkgLn] t]>f] ls:tf a'emfpg
afFsL 5 . ;f] sDkgLn] o; cf=j=df k|fKt ug'{kg]{ Aofh @)&&
cfiff9 @) ut] k|fKt ul/;s]sf] 5 / ;f] Aofh e'QmfgL lb+bf
e'QmfgLstf{n] ?=!,%),))).– s/ s§L u/]sf] 5 . ;f] sDkgLn] cfkm"n]
a'emfpg afFsL t];|f] ls:tf afkt a'emfpg'kg]{ s/ /sdsf] u0fgf ubf{
jf ls:tf bflvnf ubf{ a'emfpg'kg]{ hDdf cg'dflgt s/ ?=#@,
%),))).– df bf]>f] ls:tf ;Dddf a'emfO ;s]sf] s/ /sd ?=@
%,)),))).– / Aofh e'QmfgL ubf{ e'QmfgLstf{n] s/ s§L u/]sf] /sd ?
=!,%),))).– ;d]t hDdf ?=@^,%),))).– 36fO{ ?=^,)),))).– dfq
a'emfP k'U5 .
Example 24.12.1: Suppose, in example 24.11.5, out of the estimated tax of Rs. 3,250,000 in FY
2076/77, the company has paid Rs. 2,500,000 until its second installment. The third installment is due.
The company has received interest due in that income year on 20 th Ashad 2077 and the person making
the payment has deducted tax at source Rs. 150,000. While depositing the third installment, out of
total estimated tax liability Rs. 3,250,000 tax paid until second installment Rs. 2,500,000 and tax
withheld amount Rs. 150,000 shall be deducted and remaining Rs. 600,000 shall be paid.

ls:tfaGbLdf s/ bflvnf ug'{ gkg]{


ljefun] tf]s]sf] JolQmn] ls:tfaGbL Pjd\ cg'dfg k]z ug'{ kb}{g .
o; ;DaGwdf P]gsf] bkmf (% sf] pkbkmf -^_ df lgDgfg';f/sf]
Joj:yf u/]sf] 5 M
(%-^_ pkbkmf -!_ / -%_ df h'g;'s} s'/f n]lvPsf] eP tfklg
s/sf] ls:tf bflvnf ug'{kg]{ s'g} JolQm jf s/sf] ls:tf
bflvnf ug'{kg]{ s'g} ju{n] pkbkmf -!_ adf]lhd cg'dfg
k]z ug'{ gkg]{ u/L ljefun] tf]Sg ;Sg]5 .
ljefun] cg'dflgt s/sf] ljj/0f cfjZos gkg{] s/bftf tf]Sg] k|
lqmofsf] ;DaGwdf lgod ## df lgDgfg';f/sf] Joj:yf u/]sf] 5 M
P]gsf] bkmf (% sf] pkbkmf -^_ sf] k|of]hgsf] nflu
ljefun] b]xfosf JolQmx?nfO{{ P]gsf] bkmf (% sf]

13
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pkbkmf -!_ adf]lhdsf] cg'dflgt s/sf] ljj/0f k]z ug{' gkg{]


u/L tf]Sg ;Sg]5 M–
-s_ P]gsf] bkmf (^ adf]lhd ljj/0f bflvnf ug{' gkg{]
JolQm,
-v_ P]gsf] bkmf $ sf] pkbkmf -#_ adf]lhdsf] JolQm, /
-u_ P]gsf] bkmf $ sf] pkbkmf -$_ df plNnlvt JolQm .
pko'{Qm adf]lhd b]xfosf JolQmn] cfkm"n] ltg'kg]{ s'g} s/ /sd
ls:tfaGbLsf] ¿kdf bflvnf ug'{kb}{g .
!= k"jf{g'dflgt s/ ltg]{ JolQm ;d]t s'g} cfo jif{df a'emfpg'kg]
{ hDdf s/ ;ft xhf/ kfFr ;o ?k}ofFeGbf sd ePsf] JolQm,
@= s'g} cfo jif{df k|fKt cfo clGtd ¿kdf s/s§L eO{ x'g]
e'QmfgLdfq ePsf] JolQm,
#= P]gsf] bkmf $ sf] pkbkmf -$_ adf]lhd /f]huf/Lsf] cfo dfq
ePsf] JolQm, /
$= cfsl:ds nfe afktsf] cfodfq ePsf] JolQm .

ls:tfaGbLdf s/ bflvnf ug]{n] cg'dflgt s/ sd x'g] u/L


a'emfPdf nfUg] Aofh
bkmf !!*-!_ s'g} JolQmn] s'g} cfo jif{df bkmf ($
adf]lhd bflvnf ug'{kg]{ ls:tf /sd ;DaGwdf v08 -
s_ df plNnlvt /sdeGbf v08 -v_ df plNnlvt /sd a9L
ePdf o;/L a9L ePsf] /sddf pkbkmf -@_ adf]lhd
Aofh nfUg] 5 M–
-s_ To:tf] JolQmn] s'g} cfo jif{df lt/]sf] k|To]s
ls:tfsf] /sd,
-v_ ;f] cfo jif{df k|To]s ls:tf cjlwsf] nflu
ls:tfaGbLsf] ¿kdf a'´fpg'kg]{ s'n /sdsf] cg'dfg
jf ;+zf]lwt cg'dfg ;xL ePsf] eP To:tf] /sd /
To:tf] /sd ;xL gePsf] eP bkmf # sf] v08 -s_ / -
v_ df plNnlvt JolQmn] bflvnf ug'{kg]{ s/
/sdsf] k|To]s ls:tf cjlwsf] nflu ls:tfaGbLsf]
¿kdf a'´fpg'kg]{ /sdsf] gAa] k|ltzt /sd .

bkmf !!*-@_ pkbkmf -!_ adf]lhdsf] JolQmnfO{{ ;f]


jif{sf] ;f] ls:tf a'´fpg'kg]{ ldltb]lv b]xfosf]
cjlw;Ddsf] k|To]s dlxgf / dlxgfsf] efusf] ;fdfGo
Aofhb/n] Aofh nfUg] 5 M–
14
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

-s_ bkmf (( sf] pkbkmf -!_ adf]lhdsf] s/ lgwf{/0f


ug]{ JolQmsf] xsdf cfo ljj/0f a'emfpg' kg]
{ ldlt;Dd,
-v_ bkmf (( sf] pkbkmf -!_ adf]lhdsf] s/ lgwf{/0f
gu/]sf] sf/0fn] ljefun] bkmf !)! jdf]lhd klxnf]
k6s ;+zf]lwt s/ lgwf{/0f u/]sf] JolQmsf] xsdf
bkmf !)@ jdf]lhd To:tf] ;+zf]lwt s/
lgwf{/0fsf] ;"rgf a'emfPsf] ldlt;Dd .
:ki6Ls/0fM o; bkmfsf] k|of]hgsf] nflu æls:tfaGbLsf]
¿kdf a'emfpg'kg]{ /sdÆ eGgfn] Ps k6s cg'dfg k]z u/L
;s]kl5 ;+zf]lwt cg'dfg k]z gug]{sf] tyf cg'dfg k]z
gu/]sf] sf/0fn] bkmf (% sf] pkbkmf -&_ adf]lhd
ljefun] cg'dfg u/]sf] xsdf bkmf ($ sf] pkbkmf -!_
adf]lhd / ;+zf]lwt cg'dfg k]z ug]{sf] xsdf tyf k]z
ul/Psf] cg'dfg jf ;+zf]lwt cg'dfgdf ;Gt'i6 geO{ bkmf
(% sf] pkbkmf -&_ adf]lhd ljefun] cg'dfg u/]sf] bkmf
(% sf] pkbkmf -%_ sf] Joj:yf cg';f/ u0fgf ul/Psf]
ls:tfsf] /sd ;Demg'k5{ .
pbfx/0f @$=!$=!M g]kfn ljsf; sDkgL eGg] sDkgLn]
cf=j=@)&^.&& sf] nflu @)&^ kf}if d;fGtdf cg'dflgt s/ ?=
%),)),))).– x'g] u/L ljj/0f bflvnf u/]sf] /x]5 . ;f] cg'dflgt ljj/0fsf]
cfwf/df sDkgLn] kf}if d;fGtdf ?=@@,)),))).–, r}q d;fGtdf ?=!
&,)),))).–tyf cfiff9 d;fGtdf ?=!&,)),))).– ls:tfaGbLsf] ¿kdf s/
bflvnf u/]sf] /x]5 . pQm sDkgLn] cfo jif{sf] cGTosf] cfk\mgf]
cfo cg';f/ bflvnf ug'{kg]{ s/ bfloTj ?=^),)),))).– eP5 . o; cj:yfdf
cg'dflgt s/ tyf jf:tljs e'QmfgL ug'{kg]{ s/ bfloTjdf ?=!),)),))).–
n] km/s k/]sf] 5 . cfos/ P]g, @)%* sf] bkmf !!*-!_ n] jf:tljs s/
bfloTjsf] () k|ltzt e'Qmfg u/]sf] cj:yfdf Aofh gnfUg] Joj:yf u/]sf]
tyf g]kfn ljsf; sDkgLn] e'QmfgL u/]sf] ls:tfaGbL () k|ltzt eGbf
a9L ePsf]n] pQm sDkgLn] P]gsf] bkmf !!* sf] Aofh e'QmfgL
ug'{ kb}{g .
Example 24.14.1: Nepal Bikas Company has submitted return with estimated tax of Rs. 5,000,000 on
Poush end for FY 2076/77. On the basis of that estimation, the company has deposited Rs. 2,200,000
on Poush end, Rs. 1,700,000 on Chiatra end and Rs. 1,700,000 on Ashad end as installment tax. At
the end of income year, the actual tax liability of that company was derived to be Rs. 6,000,000. In
this case, there is differenc of Rs. 1,000,000 between estimated tax and actual tax liability. The
provision in section 118(1) of the Income Tax Act, 2058 states that if the tax paid is minimum of 90%
of the actual tax liability then interest shall not be applicable so Nepal Bikas Company is not required
to pay interest as per section 118 as its installment tax paid is more than 90% of actual tax liability.

15
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pbfx/0f @$=!$=@M pbfx/0f @$=!$=! df plNnlvt g]kfn ljsf;


sDkgLsf] cfo jif{sf] cGTodf ltg'{kg]{ s/ bfloTj ?=*),)),))).–
eP5 . pQm sDkgLn] cg'dflgt s/ ljj/0fsf] cfwf/df ls:tfaGbL afkt
lt/]sf] s/ ?=%^,)),))).– jf:tljs s/ bfloTj ?=*),)),))).– sf] () k|
ltzteGbf sd ePsf]n] o; cj:yfdf g]kfn ljsf; sDkgLn] P]gsf] bkmf !!
*-@_ cg';f/ lgDgfg';f/ u0fgf ul/Psf] Aofh ?= 1,28,250.– bflvnf
ug'{ kb{5 .
ljj/0f klxnf] bf]>f]] t]>f]]
ls:tf $) k| ls:tf &) ls:tf !)) k|
ltztn] k|ltztn] ltztn]
ls:tf /sd ?= 32,00,000 56,00,000 80,00,000
!!*-!_-s_ cg';f/ lt/]sf] 22,00,000 39,00,000 56,00,000
/sd ?=
!!*-!_-v_ cg';f/ Go"gtd 28,80,000 50,40,000 72,00,000
ltg'kg]{ /sd ?=
Aofh nfUg] /sd ?= 6,80,000 11,40,000 16,00,000
Aofh /sd ?= 25,500 42,750 60,000
s'n Aofh /sd ?= 1,28,250

Example 24.14.2: In example 24.14.1, the tax liability of Nepal Bikas Company at the end of income
year is Rs. 8,000,000. The estimated tax Rs. 5,600,000 paid by that company on the basis of estimated
return is less than 90% of the actual tax liability Rs. 9,000,000 so Nepal Bikas Company has to
deposit interest of Rs. 128,250 as per section 118(2) of the Act as below:
First Second Third
Particulars Installment Installment Installment
@ 40% @ 70% @ 100%
Installment amount Rs. 32,00,000 56,00,000 80,00,000
Amount paid as per section 118(1)(a) Rs. 22,00,000 39,00,000 56,00,000
Amount to be paid as per section 118(1)(b) Rs. 28,80,000 50,40,000 72,00,000
Interest Applicable Amount Rs. 6,80,000 11,40,000 16,00,000
Interest Rs. 25,500 42,750 60,000
Total Interest Rs. 1,28,250

clu|d s/ c;'n ug'{kg]{


sdf]l86L km\o"r/ dfs]{6

16
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

P]gsf] bkmf (%s=n] sdf]l86L km\o'r/ dfs]{6df ePsf] d'gfkmf /


nfe, z]o/ laqmLdf ePsf] nfe tyf k|fs[lts JolQmsf] 3/ hUuf
laqmLdf ePsf] nfedf ;f] nfe k|fKt ePsf] ljGb'df g} clu|d s/ c;'n
ug]{ u/fpg] Joj:yf u/]sf] 5 .
(%s= -!_ sdf]l86L km\o"r/ dfs]{6 cGtu{t Jofkf/ ug]
{ JolQmaf6 ;f] JolQmn] ;f] Joj;foaf6 k|fKt ug]
{ d'gfkmf / nfedf bz k|ltztsf b/n] x'g] /sd sdf]l86L
km\o'r/ dfs]{6 ;~rfng ug]{ lgsfon] clu|d s/ c;'n
ug'{ kg]{5 .
pbfx/0f @$=!%=!M dfgf}+, Nepal Commodity Exchange Limited (NCEL)
sdf]l86L km\o"r/ dfs]{6 ;]jf ;~rfng ug]{ sDkgL xf] . o; sDkgLdf
@) eGbf a9L a|f]s/ cfa¢ /x]5g . h;df Himal Broker Company P. Ltd. klg
Pp6f /x]5 . o; a|f]s/ sDkgLdf s[i0f k|;fb eGg] JolQmn] ldlt
@)&^.$.!% df ! lsnf] ;'g vl/b ug]{ ;Demf}tf u/]sf /x]5g\ . ;f]
lbg ! lsnf] ;'gsf] cGt/f{li6«o ahf/ d"No ?=@% nfv
/x]5 . ;Demf}tf cg';f/ @ dlxgf kZrft cyf{t ldlt @)&^.^.!% df
s[i0f k|;fbn] laqmL ug]{ k|fjwfg /x]5 . s[i0fk|;fbn]] ;Demf}tf
ldltdf pQm ;'gsf] ahf/ d"Nosf] !) k|ltztn] x'g] /sd ?=@,%),))).–
a|f]s/ dfkm{t NCEL df hDdf u/]sf /x]5g\ . vl/b ;Demf}tf ubf{ ;]jf
z'Ns ?=!),))).– e'QmfgL u/]sf /x]5g\ . pQm ;]jf z'Nsdf d"=c=s/
k|of]hgsf] nflu btf{ ePdf P]gsf] bkmf **-!_-$_ adf]lhd !=%Ü sf
b/n] / d"=c=s/df btf{ gePsf] eP P]gsf] bkmf **-!_ cg';f/ !%Ü sf
b/n] clu|d s/ s§L ug'{k5{ . ;Demf}tfsf] cGTo -ldlt @)&^÷^÷!
%_ df dfgf}+, ! lsnf] ;'gsf] ahf/ d"No @& nfv /x]5 . o; sf/f]af/df
s[i0fk|;fbnfO{{ ePsf] nfe ?=! nfv () xhf/ -?=@& nfv–?=@%
nfv–?=!) xhf/_ df !) k|ltztn] x'g] ?=!( xhf/ clu|d s/ c;'n u/L NCEL
n] ;DalGwt cfGtl/s /fh:j sfof{nodf bflvnf ug'{kb{5 .
Example 24.15.1: Suppose, Nepal Commodity Exchange Limited (NCEL) is a company providing
commodity future market services. More than 20 brokers are involved in this company. One of them
is Himal Broker Company Pvt. Ltd. On 2076/04/15, a person called Krishna Prasad has contracted to
purchase 1 kilogram of gold. The international market value of gold on that day was Rs. 25 lakhs. As
per the agreement, Krishna Prasad has to sell that gold after two months i.e. 2076/06/15. Krishna
Prasad has deposited 10% of the market value of the gold Rs. 250,000 in NCEL through broker. He
has paid Rs. 10,000 as service fee while concluding purchase agreement. The tax shall be withheld on
payment of service fee at the rate of 1.5% if registered in VAT and at the rate of 15% if not registered
in VAT as oer section 88(1) of the Act. Suppose, at the end of contract period (2076/06/15), the
market value of 1 kilogram of gold is Rs .27 lakhs. NCEL has to deduct tax at the rate of 10% on gain
amount of Rs. 1.90 lakhs (Rs. 27 lakhs - Rs. 25 lakhs - Rs. 0.1 lakhs) which is Rs. 19,000 earned by
Krishna Prasad and deposit such tax deduction at Inland Revenue Office.

17
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

lwtf]kq laqmLsf] nfe


(%s= -@_k|rlnt sfg'g adf]lhd btf{ eO{ lwtf]kqsf] vl/b
laqmLsf] sf/f]af/ ug]{ afl;Gbf lgsfo afx]s cGo s'g}
JolQmnfO{{ s'g} afl;Gbf lgsfodf /x]sf] lxtsf]
lgM;u{af6 nfe x'g uPdf bkmf #& adf]lhd u0fgf
ul/Psf] To:tf] nfedf b]xfo adf]lhd clu|d s/ c;'n
ug'{ kg]{5 M–
-s_ g]kfn lwtf]kq af]8{df ;"lrs/0f ePsf] lgsfosf] lxtsf]
lgM;u{af6 k|fKt nfesf] xsdf lwtf]kq ljlgdo ahf/sf]
sfo{ ug]{ lgsfon] afl;Gbf k|fs[lts JolQmsf] xsdf
nfe /sdsf] kfFr k|ltzt, afl;Gbf lgsfosf] xsdf nfe
/sdsf] bz k|ltzt / cGosf] xsdf nfe /sdsf] kRrL; k|
ltztsf b/n],
pbfx/0f @$=!%=@M dfgf}+, clgn;Fu Nepal Stock Exchange Ltd.
df ;"rLs[t Standard Chartered Bank Nepal Ltd. sf] ?=!)).–b/ c+lst %))
yfg ;fwf/0f z]o/ /x]5 . pQm z]o/ laqmL ug{ :6s a|f]s/ -z]o/
bnfn_ nfO{{ cg'/f]w u/]sf /x]5g\ . pQm z]o/ lgh clgnn] k|lt
z]o/ !,))).– df vl/b u/]sf /x]5g\ . z]o/ vl/b ubf{ ?=$,))).– a|f]s/
sldzg ;d]t clgnn] lt/]sf /x]5g\ . z]o/ bnfnn] pQm z]o/ k|lt z]o/ ?
=&,))).– df laqmL u/L lbPsf] /x]5 . z]o/ laqmL ubf{
a|f]s/nfO{{ sldzg afkt ?=!&,%)).– lt/]sf /x]5g\ . o; cj:yfdf lghsf]
nfe lgDgfg';f/ u0fgf u/L clu|d s/ c;'n u/L afFsL /sd e'QmfgL lbg'
kb{5 .
pQm z]o/ laqmLdf nfesf] u0fgf lgDgfg';f/ x'g]5 M
laqmL d"No M 500 x ? 7,000 = ?=35,00,000/-
nfut (outgoings) M
z]o/ d"No 500 x ?= 1,000 = ?=5,00,000/-
hf]8 M z]o/ bnfn sldzg
vl/bdf ?=4,000/-
laqmLdf ?=17,500/-
s'n nfut (outgoings) M ?=5,21,500/-
z]o/ laqmL afkt nfe M ?=29,78,500/-
z]o/ laqmL afkt Nepal Stock Exchange Ltd. n] ;DalGwt bnfn dfkm{t % k|
ltztsf b/n] x'g] ?=!,$*,(@%.–clu|d s/ c;'n u/L afFsL /sd ?
=##,##,%&%.–lgh clgnnfO{{ lgDgfg';f/ e'QmfgL lbg' kb{5 .
laqmLM d"No ?= 35,00,000/-

18
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Go"gM
laqmLdf z]o/ bnfn sldzg ? 17,500/-
=
>f]tdf s/ s§L x'g] /sd ?= 1,48,925/-

hDdf e'QmfgL ?= 33,33,575/-

t/, olb pQm z]o/ laqmL afl;Gbf k|fs[lts JolQmn] gu/L s'g}
afl;Gbf lgsfon] u/]sf] eP !) k|ltzt / u}/ afl;Gbf JolQmn] u/]sf] eP
@% k|ltztsf b/n] clu|d s/ c;'n ug'{ kb{5 .
Example 24.15.2: Suppose, Anil has 500 units of shares having Rs. 100 as face value of Standard
Chartered Bank Nepal Limited listed in Nepal Stock Exchange Limited. He has requested to sell that
shares to broker. He has purchased those shares at Rs. 1,000 per share. He has also paid Rs. 4,000 as
broker commission. The broker sold his shares for Rs. 7,000 per shares. He has to pay Rs. 17,500 as
broker commission on scuh sales. In this case, tax collection wiil be done on his gain computed as
below:
The gain computed on sale:
Sale Value (500x7,000 ) Rs. 3,500,000
Outgoings:
Cost price of shares ( 500x 1,000) Rs. 500,000
Add: Broker Commision
On Purchase Rs. 4,000
On Sale Rs. 17,500
Total Outgoings Rs. 521,500
Gain on sale of shares Rs. 2,978,500
Nepal Stock Exchange Limited shall collect tax at the rate of 5% on gain amount Rs. 148,925 through
broker and pay remaining Rs. 3,333,575 to Mr. Anil as below:
Sale Value (500x7,000 ) Rs. 3,500,000
Outgoings:
Cost price of shares ( 500x 1,000) Rs. 500,000
Less: Broker Commision
On Sale Rs. 17,500
Tax Collection at source Rs. 148,925
Total Outgoings Rs. 3,333,575
But, instead of natural persn, if shares were sold by entity, the tax collection will be done at the rate
of 10% and if shares were sold by non-resident person then tax collection shall be done at the rate of
25%.

-v_ g]kfn lwtf]kq af]8{df ;"lrs/0f gePsf] lgsfosf]


lxtsf] lgM;u{af6 k|fKt nfesf] xsdf h'g lgsfosf] lxt
lgM;u{ ePsf] xf] ;f]xL lgsfon] afl;Gbf k|fs[lts
JolQmsf] xsdf nfe /sdsf] bz k|ltzt, afl;Gbf lgsfosf]
xsdf nfe /sdsf] kGw| k|ltzt / cGosf] xsdf nfe /sdsf]
kRrL; k|ltztsf b/n] .

19
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pbfx/0f @$=!%=#M dfgf}+, g]kfn a}+s ln=n] g]kfn lwtf]kq


af]8{df ;"lrs/0f gePsf] k"jf{~rn u|fdL0f ljsf; a}+sdf /x]sf] z]o/
lzgf; sDkgLnfO{{ ?=!!$.– sf b/n] @,)),))).– lsQf laqmL u/]sf]
/x]5 . pQm z]o/sf] nfut d"No ?=!)).– /x]5 . o; cj:yfdf g]kfn a}
+s lnld6]8af6 z]o/ gfd;f/L ug]{ lgsfon] clu|d s/ lgDgfg';f/ c;'n
ug'{ kb{5 .
laqmL d"No M 114 x 2,00,000.– = ?=2,28,00,000/-
Go"g nfut d"No 100 x 2,00,000 = ?=2,00,00,000/-
nfe M ?=28,00,000/-
o;/L bkmf #& cg';f/ u0fgf ul/Psf] nfe /sd ?=@*,)),))).– df !% k|
ltztsf b/n] clu|d s/ c;'n ul/g' kb{5 . o;/L nfedf s/ s§f ug'{kg]
{ bfloTj k"jf{~rn u|fdL0f ljsf; a}+ssf] x'g]5 .
t/, olb pQm z]o/ pQm lgsfosf] lxtflwsf/L afl;Gbf k|fs[lts
JolQmn] laqmL u/]sf] eP nfe /sddf !) k|ltztsf b/n] / u}/ afl;Gbf
JolQmn] laqmL u/]sf] eP @% k|ltztsf b/n] clu|d s/ c;'n
ug'{ kb{5 .
Example 24.15.3: Suppose, Nepal Bank Limited has sold 200,000 units of shares of its Eastern Rural
Development Bank, a non-listed company in Securities Board Nepal to Shinas Company for Rs. 114
per share. The cost price of such shares is Rs. 100 per share. In this case, the entity transferring the
shares from Nepal Bank Limited has to collect tax as below:
Sale Value ( 114x 200,000) Rs. 22,800,000
Less: Cost Price (100x 200,000) Rs. 20,000,000
Gain Rs. 2,800,000
Tax shall be collected at the rate of 15% on gain amount computed as per section 37 of the Act. The
liability to collect tax on capital gain shall be of Easter Rurual Development Bank.
But, if such shares were sold by beneficial resident natural person of that entity, the tax collection will
be done at the rate of 10% and if shares were sold by non-resident person then tax collection shall be
done at the rate of 25%.

(%s=-@s_ pkbkmf -@_ sf] v08 -s_ adf]lhdsf] nfe u0fgf


ubf{ h'g lgsfosf] lxt lg;u{ x'g] xf] To:tf] lgsfodf ;f]
ldltdf ;f] JolQmsf] :jfldTjdf /x]sf] lxtsf] efl/t cf};t
nfutsf] cfwf/df ug'{ kg]{5 .
of] k|0ffnL cGtu{t s'g} Ps JolQmsf] nflu s'g} sDkgLsf]
dfq cfwf/ d"No x'g]5 . s'g} JolQmn] s'g} Ps sDkgLsf]
ljleGg d"Nodf z]o/ vl/b u/]sf] 5 eg] pQm JolQmsf] nflu
pSQm sDkgLsf] nflu cf}ift u0fgf s'n nfutnfO{ s'n z]o/ ;
+Vofn] efu u/]/ lgsflnG5 . nufgLstf{sf] nflu jf:tljs nfutsf
cfwf/df Weighted Average Cost u0fgf ul/G5 .

20
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pbfx/0f @$=!%=$M dfgf} ABC sDkgLdf o'Qm k|;fb ;'j]bLsf]


b]xfo adf]lhdsf] z]o/ vl/b laqmLsf] cj:yfdf Weighted Average Cost b]xfo
adf]lhd u0fgf ul/G5 .
SN Particular No.of Cost per Amount Cost in Balance Weighted cost
Share Share Total Share per Share
1. IPO 100 100 10000 10000 100 100
2. Bonus 50 100 5000 15000 150 100
3. Secondary buy 200 400 80000 95000 350 271.43
4. Secondary sale -50 300 -15000 80000 300 266.67
5. Secondary buy 70 350 24500 104500 370 282.43
6. Right share 50 100 5000 109500 420 260.71
7. Secondary buy 500 300 150000 259500 920 282.07
8. Sale -200 350 -70000 189500 720 263.19

Example 24.15.4: Suppose, if Yukta Prasad Subedi has following share purchases and sales of ABC
Company the weighted average cost shall be as below:

Cost
No.of Cost in Balance Weighted cost
SN Particular per Amount
Share Total Share per Share
Share

1 IPO 100 100 10,000 10,000 100 100


2 Bonus 50 100 5,000 15,000 150 100
3 Secondary buy 200 400 80,000 95,000 350 271
4 Secondary sale (50) 300 (15,000) 80,000 300 267
5 Secondary buy 70 350 24,500 104,500 370 282
6 Right share 50 100 5,000 109,500 420 261
7 Secondary buy 500 300 150,000 259,500 920 282
8 Sale (200) 350 (70,000) 189,500 720 263

(%s=-#_ pkbkmf -@_ sf] v08 -v_ adf]lhdsf] lxt


lgM;u{ eO{ sDkgL /lhi6«f/ sfof{non] z]o/
clen]vLs/0f ubf{ nfe /sddf clu|d s/ bflvnf ePsf] k|
df0f k]z ePkl5 dfq clen]vLs/0f ug'{ kg]{5 .
(%s= -$_ pkbkmf -@_ df dfly h'g;'s} s'/f n]lvPsf] eP
tfklg ;fd'lxs nufgL sf]if -Do'r'cn km08_ åf/f nufgL
ul/Psf] lxtsf] lgM;u{sf] xsdf clu|d s/ c;'n ul/g]
5}g .

k|fs[lts JolQmsf] 3/ hUUff lgM;u{df k'FhLut nfe

21
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

P]gsf] bkmf (%s=sf] pkbkmf -#_ df k'FhLut nfedf clu|d s/


c;'nLsf] k|fjwfg pNn]v ul/Psf] 5 . o; bkmfdf hUuf tyf 3/hUuf -
u}/ Jofj;flos s/of]Uo ;DklQ_ sf] lgM;u{df s/
nfUg] Joj:yfnfO{{ yk k|i6 kfl/Psf] 5 . P]gsf] bkmf @ sf] v08 -b_
df u}/ Jofj;flos s/of]Uo ;DklQnfO{{ lgDgfg';f/ kl/eflift ul/Psf] 5
M
æu}/ Jofj;flos s/of]Uo ;DklQÆ eGgfn]
b]xfosf ;DklQafx]ssf hUuf, ejg tyf s'g} lgsfodf /x]sf] lxt
jf ;'/If0f ;Demg' k5{ M–
-!_ Jofj;flos ;DklQ, x|f;of]Uo ;DklQ jf Jofkfl/s df}Hbft,
-@_ s'g} k|fs[lts JolQmsf] lgDg cj:yfsf] lghL ejg –
-s_ cljlR5Gg bz jif{ jf ;f]eGbf a9L cjlw :jfldTjdf
/x]sf], /
-v_ ;f] JolQmn] cljlR5Gg jf k6s k6s u/L s'n bz jif{ jf
bz jif{ eGbf a9L a;f]af; u/]sf],
:ki6Ls/0fM o; v08sf] k|of]hgsf nflu lghL ejg
eGgfn] ejg / ejgn] cf]u6]sf] If]qkmn a/fa/sf]
hUuf jf Ps /f]kgL hUufdWo] h'g 36L x'G5
To;nfO{ ;Demg'k5{ .
-#_ s'g} lxtflwsf/Lsf] cjsfz sf]ifdf /x]sf] lxt,
-$_ s'g} k|fs[lts JolQmsf] bz nfv ?k}ofFeGbf sd
d"Nodf lgM;u{ u/]sf] hUuf, 3/hUuf tyf lghL ejg, jf
-%_ tLg k':tfleq ePsf] vl/b laqmL afx]s cGo lsl;dn]
x:tfGt/0f u/L lgM;u{ u/]sf] ;DklQ .

u}/ Jofj;flos s/of]Uo ;DklQsf] lgM;u{sf] nfe cyf{t k'FhLut nfe -


hUuf tyf 3/hUuf_ df s/ s§Lsf] k|fjwfgsf ;DaGwdf P]gsf] bkmf
(%s=-%_ df lgDgfg';f/ Joj:yf u/]sf] 5 .
(%s=-%_ s'g} k|fs[lts JolQmsf] hUuf jf lghL ejg
lgM;u{ afkt ePsf] k'FhLut nfedf dfnkf]t sfof{non]
/lh:6«]zgsf avt b]xfo adf]lhd clu|d s/ c;'n ug'{ kg]
{5 M–
-s_ lgM;u{ ePsf] u}/ Jofj;flos s/of]Uo ;DklQ -hUuf
tyf ejg_ sf] :jfldTj kfFr jif{ jf ;f] eGbf a9L ePsf]
5 eg] b'O{ bzdnj kfFr k|ltztsf b/n] .

22
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pbfx/0f @$=!%=%M dfgf}+, /d]z aufn]n] ldlt @)^&.*.!%


df ?=#) nfv kg]{ 3/hUuf vl/b u/]sf /x]5g\ . lghn] pQm 3/hUuf
ldlt @)&$.&.$ df ?=%@ nfvdf laqmL u/]sf /x]5g\ . lghn] laqmL
u/]sf] pQm 3/hUufsf] k'FhLut nfe lgDgfg';f/ x'G5 M
OGsld+u -laqmL d"No_ ?=52,00,000/-
cfp6 uf]O+u -vr{_ ?=30,00,000/-
nfe M ?=22,00,000/-
o;/L u0fgf ul/Psf] nfe /sd @@,)),))).– df @=% k|ltztsf b/n] x'g]
s/ ?= %%,))).–lgh /d]z aufn]nfO{{ vl/bstf{n] e'QmfgL
ubf{ dfnkf]t sfof{non] /lh:6«]zgsf avt clu|d s/ c;'n ug'{ kb{5 .
o;/L s§f ePsf] clu|d s/ lgh /d]z aufn]n]] cfo ljj/0f k]; u/L cfkm\
gf] s'n s/ bfloTj;Fu ;dfof]hg ug{ ;Sb5 .
Example 24.15.5: Suppose, Ramesh Bagale has purchased a land & building for Rs. 30 lakhs on
2067/08/15. He sold that land & building for Rs. 52 lakhs on 2074/07/04. The capital gain tax on sale
of that land & building will be as below:
Incomings (Sale value) Rs. 5,200,000
Outgoings (Expenses) Rs. 3,000,000
Gain Rs. 2,200,000
The Land Revenue Office shall collect tax at the rate of 2.5% i.e. Rs. 55,000 on capital gain amount of
Rs. 2,200,000 on registration of the land on sale of such land by Ramesh Bagale. The tax paid through
collection by Land Revenue Office in this way, can be adjusted with other tax liability of Ramesh
Bagale by submitting income tax return.

pbfx/0f @$=!%=^M dfgf}+, dfly pbfx/0f @$=!%=% df


pNn]v ePsf] 3/ hUuf /d]z aufn]n] ldlt @)^#.$.!% df -cyf{t
laqmL ldltsf] !) jif{ cufl8_ vl/b u/]sf /x]5g\ / cljl5Gg ¿kdf
a;f]af; ;d]t ul/cfPsf /x]5g\ eg] To:tf] 3/ hUufnfO{{ P]gsf] bkmf
@ sf] v08 -b_ sf] pkv08 -@_ adf]lhd u}/ Jofj;flos s/of]Uo ;DklQ
gdflgg] x'Fbf To:tf] 3/hUuf laqmLdf clu|d s/ -k'FhLut nfes/_
c;'n ug'{ kb]{{}g .
Example 24.15.6: Suppose, in example 24.15.5, Ramesh Bagale has purchased that land & building
on 2063/04/15 (i.e. 10 years before the sale date) and has been residing there for that period
continuously so the land & building shall not be considered a non-business chargeable assets as per
para. r(2) of section 2 of the Act and no tax collection (capital gain) shall be done on such sale.

pbfx/0f @$=!%=&M dfgf}+, dfly pbfx/0f @$=!%=% df


pNn]v ePsf] 3/ hUuf /d]z aufn]n] ldlt @)&).$.!% df vl/b u/]sf
/x]5g\ / ;f] 3/ hUuf ldlt @)&^.$.@) ?=( nfvdf laqmL u/]sf
/x]5g\ eg] To:tf] 3/ hUufnfO{{ P]gsf] bkmf @ sf] v08 -b_
pkv08 -#_ adf]lhd u}/ Jofj;flos s/of]Uo ;DklQ gdflgg] x'Fbf

23
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

To:tf] 3/ hUuf laqmLdf clu|d s/-k'FhLut nfes/_ c;'n ug'{ kb]


{{}g .
Example 24.15.7: Suppose, in example 24.15.5, Ramesh Bagale has purchased that land & building
on 2063/04/15 and sold on 2076/04/20 for Rs. 9 lakhs then the land & building shall not be considered
a non-business chargeable assets as per para. r(3) of section 2 of the Act and no tax collection (capital
gain) shall be done on such sale.

-v_ lgM;u{ ePsf] u}/ Jofj;flos s/of]Uo ;DklQ -hUuf tyf


ejg_ sf] :jfldTj kfFr jif{ eGbf sd ePsf] 5 eg] kfFr k|
ltztsf b/n] .
pbfx/0f @$=!%=*M dfgf}+, s'g} 3/hUuf /d]z aufn]n] ldlt
@)&#.$.!% -cyf{t laqmL ldltsf] % jif{ eGbf sd_ df ?=$) nfvdf
vl/b u/]sf /x]5g\ . lghn] pQm 3/hUuf ldlt @)&^.!).!% df ?=%@
nfvdf laqmL u/]sf /x]5g\ eg] lghn] laqmL u/]sf] pQm 3/hUufdf
lgDgfg';f/n] clu|d s/-k'FhLut nfes/_ c;'n ug'{kb{5 .
laqmL d"No ?=52,00,000/-
vr{ ?=40,00,000/-
nfe M ?=12,00,000/-
o;/L u0fgf ul/Psf] nfe /sd !@,)),))).– df % k|ltztsf b/n] x'g] s/ ?
=^),))).– lgh /d]z aufn]nfO{{ vl/bstf{n] e'QmfgL ubf{ dfnkf]t
sfof{non] /lh:6«]zgsf avt clu|d s/ c;'n ug{'kb{5 . o;/L c;'n
ePsf] clu|d s/ lgh /d]z aufn]n] cfo ljj/0f k]z u/L cfkm\gf] s'n s/
bfloTj;Fu ;dfof]hg ug{ ;Sb5 .
Example 24.15.8: Suppose, Ramesh Bagale has sold that land & building on 2073/04/15 (i.e. within 5
years before the sale date) for Rs. 40 lakhs. He has sold that land & building on 2076/10/15 for Rs. 52
lakhs then tax (capital gain) shall be collected as below in such sales:
Sale Value Rs. 5,2000,000
Expenses Rs. 4,000,000
Gain Rs. 1,200,000
Tax shall be collected on gain Rs. 1,200,000 at the rate of 5% i.e. Rs. 60,000 at the time of
registration by Land Revenue Office while making payment to Ramesh Bagale by purchased of land
& building. The tax collected in this way can be adjusted by Ramesh Bagale

(%s=-^_ pkbkmf -%_ df n]lvPb]lv afx]s cGo s'g}


JolQmsf] :jfldTjsf] hUuf jf ejgsf] lgM;u{ ePsf]
d"Nodf dfnkf]t sfof{non] /lhi6«]zgsf jvt Ps bzdnj
kfFr k|ltztsf b/n] clu|d s/ c;'n ug'{ kg]{5 .
gf]6 M hUuf tyf 3/hUufsf] lgM;u{ jf laqmL jf
x:tfGt/0fdf ePsf] nfedf nfUg] clu|d s/sf ;DaGwdf
o; ljefuaf6 hf/L ePsf] "hUuf tyf 3/hUuf lgM;u{df

24
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

k'FhLut nfe s/ ;DaGwL lgb]{lzsf, @)&@ -klxnf] ;


+zf]wg, @)&^_" df lj:t[t JofVof ul/Psf] 5 . ;f] lgb]
{lzsf ljefusf] j]a;fO6df ;d]t pknAw 5 .

cu|Ld s/ c;'nL / Joj:yfkg


(%s=-*_ pkbkmf -!_, -@_ , -%_ / -^_ adf]lhd clu|d s/ c;'n
ug'{kg]{ JolQm jf lgsfon] clu|d s/ c;'n gu/]sf] eP
klg c;'n x'g'kg]{ ;dodf ;f] s/ c;'n u/]sf] dflgg]5 .
(%s=-(_ clu|d s/ c;'n ug'{kg]{ JolQmn] k|To]s
dlxgf ;dfKt ePsf] kRrL; lbgleq ljefun] tf]s]sf]
tl/sf / 9fFrfdf ljefudf ljj/0f bflvnf ug'{ kg]{5 .
(%s=-!)_ pkbkmf -(_ df plNnlvt ljj/0f;Fu clu|d s/ c;'n
ul/Psf] /sd jf pkbkmf -*_ adf]lhd c;'n u/]sf]
dflgPsf] /sd ;f]xL pkbkmf adf]lhdsf] Dofbleq
ljefudf bflvnf ug'{ kg]{5 .
(%s=-!!_ b]xfo adf]lhdsf] cj:yfdf clu|d s/ bflvnf ug'{kg]
{ / c;'n ug'{kg]{ JolQm b'j} hgf ;+o'Qm ¿kdf /
5'§f5'§} ¿kdf To:tf] s/ /sd ljefudf bflvnf
ug{ lhDd]jf/ x'g]5g\ M–
-s_ clu|d s/ c;'n ug'{kg]{ JolQmn] clu|d s/ c;'n
gu/]df, /
-v_ clu|d s/ c;'n ug'{kg]{ JolQmn] pkbkmf -*_
adf]lhd c;'n u/]sf] dflgg] /sd pkbkmf -!)_
adf]lhd ljefudf bflvnf gu/]df .
(%s=-!@_ pkbkmf -!!_ adf]lhd clu|d s/ bflvnf ug'{kg]
{ JolQmn] pkbkmf -(_ df plNnlvt Dofb ;dfKt ePsf]
kRrL; lbgleq ;f] s/ bflvnf ug'{ kg]{5 .
(%s=-!#_ clu|d s/ c;'n ug'{kg]{ JolQmn] c;'n gu/]sf] clu|
d s/ pkbkmf -!)_ adf]lhd ljefudf bflvnf u/]sf] eP
To;/L bflvnf ePsf] s/ /sd a/fa/sf] /sd ;f] s/ bflvnf
ug'{kg]{ JolQmaf6 c;'n pk/ ug{ kfpg]5 .
(%s=-!$_ o; bkmf adf]lhd bflvnf ul/Psf] clu|d s/ bflvnf
ug'{kg]{ JolQmn] ltg'{kg]{ jflif{s s/ bfloTjdf
36fpg kfpg]5 .

25

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