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What is Taxation in Nepal: Key Concepts Explained about?

The document discusses taxation in Nepal, defining tax as a compulsory contribution to the government without direct returns, and distinguishing between direct and indirect taxes. It outlines various features, objectives, merits, and demerits of both tax types, as well as principles such as equity, elasticity, and convenience in tax collection. Additionally, it details provisions under the Income Tax Act 2058, including definitions of income year, assessment year, and tax exempt organizations, along with se

Author

topupnepal05

Language

EN