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

l;=P= lgd{n >]i7

kl/R5]b @^= s/ lgwf{/0f (Tax Assessment)

s/ lgwf{/0f
cfo ljj/0f a'emfpg] JolQmsf] s/ lgwf{/0f
((-!_ s'g} JolQmn] b]xfosf /sdx? v'nfO{{ cfo ljj/0f bflvnf ug'{kg]{ ldltdf
s'g}] cfo jif{sf] cfo ljj/0f bflvnf u/]sf] /x]5 eg] ;f] cfo ljj/0fsf] s/
lgwf{/0f u/] ;/x dflgg]5 M–
-s_ bkmf # sf] v08 -s_ / -v_ df plNnlvt JolQmn] ;f] cfo jif{df
ltg'{kg]{ cfo ljj/0fdf pNn]v u/]sf] s/sf] /sd, /
-v_ cfo ljj/0fdf pNn]v u/]sf] pQm jif{sf] ltg{ afFsL s/ /sd .
pbfx/0f @^=@=!M dfgf}+, /fd k|;fbn] rfdnsf] yf]s Jofkf/ ub{5g\ .
cf=j=@)&%.&^ df lghsf] sf/f]af/ @ s/f]8 ?k}ofF /x]5 . o; jif{sf] sf/f]af/
/sddWo] g]kfn vfB ;+:yfgnfO{{ %) nfv ?k}ofFsf] rfdn laqmL u/]sf] / ;f]
/sddf ;f] ;+:yfgn] @)&% df3 dlxgfdf &% xhf/ ?k}ofF clu|d s/ s§L u/]sf]
/x]5 . ;f] jif{ pkrf/ vr{ afkt lghn] aL/ c:ktfndf !) xhf/ ?k}ofF e'QmfgL u/]sf
/x]5g\ . lghn] u/]sf] u0fgf cg';f/ ;f] jif{ pgsf] s/of]Uo cfo cfh{g ug{ ePsf] s§L
kfpg] vr{ ! s/f]8 () nfv ?k}ofF /x]5 . pgn] pQm jif{sf] s/sf] ls:tf afkt @)&%
kf}if dlxgfdf ^) xhf/ ?k}ofF lt/]sf /x]5g\ . pgn] @)&^ efb| dlxgfdf cfo ljj/0f
a'emfPsf /x]5g\ . o; cj:yfdf pgn] ltg'{kg]{ hDdf s/ / ltg{ afFsL s/ b]xfo
adf]lhd x'G5 . o; jif{ lgh / lghsf] kTgLn] bDktL 5gf}6 u/]sf /x]5g\ .
s/of]Uo cfo ?
=!),)),))).–
36fpg] M–
bDktLsf] 5'6 ?=$,)),))).–
s/of]Uo cfo ?=^,)),))).–
klxnf] ?=!,)),))).– df !) k|ltztn] nfUg] s/ ?=!),))).–
To;kl5sf] ?=@,)),))).– df @) k|ltztn] nfUg] s/ ?=$),))).–
To;kl5sf] afFsL cfo ?=#,)),))).– df #) k|ltztn] nfUg] s/ ?=(),))).–
hDdf nfUg] s/ ?=!,$),))).–
36fpg] M– :jLs[t cf}iflw pkrf/ vr{sf] s/ ldnfg ?=&%).–
ls:tfaGbLdf bflvnf u/]sf] s/ ?=^),))).–
clu|d s/ s§L ePsf] s/ ?=&%,))).–
hDdf bflvnf ?=!,#%,&%).–
ltg{ afFsL s/ ?=$,@%).–
/fd k|;fbn] cfo ljj/0f a'emfpbf ltg'kg]{ s/ ?=!,$),))).– x'G5 . pko'{Qm cg';f/
ltg{ afFsL s/ ?=$,@%).– / ;f]df nfUg] s'g} Aofh jf z'Ns eP ;f] /sd;d]t hf]8L
x'g cfpg] /sd pNn]v ug'{kb{5 .

1
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Example 26.2.1: Suppose, Ram Prasad trades as wholesaler of rice business. In FY 2075/76, his
transaction is Rs. 2 crore. Out of those transactions, the sales of Rs. 50 lakhs was made to Nepal
Khadya Sanstha and Nepal Khadya Sanstha has deducted tax at source Rs. 75,000 on Magh 2075 in
such payment. He has incurred Rs. 10,000 in Bir Hospital for his medical treatment. His deductible
expenses in that year is Rs. 1.90 crore as per his computation. He has paid installment of tax on Poush
2075 Rs. 60,000 for that year. He has submitted his income tax return on Bhadra 2076. He has opted
as couple for tax purpose. In this case, his tax total liability and tax dues shall be as below:
Taxable Income Rs. 1,000,000
Deductions:
Couple Deductions Rs. 400,000
Taxable Income Rs. 600,000
First Rs. 100,000 @ 10% Rs. 10,000
Next Rs. 200,000 @ 20% Rs. 40,000
Next Rs. 300,000 @ 30% Rs. 90,000
Total Tax Liability Rs, 140,000
Less:
Approved Medical tax credit Rs. 750
Installment tax paid Rs. 60,000
Tax Deduction at source Rs. 75,000
Total Tax Paid Rs. 135,750
Balance of tax payable Rs. 4,250
Total tax payable while submitting tax return by Ram Prasad is Rs. 140,000. His balance of tax
liability will be Rs. 4,250 and interest or penalty, if any.

cfo ljj/0f ga'emfpg] JolQmsf] s/ lgwf{/0f

((-@_ s'g} JolQmn] s'g} cfo jif{sf] cfo ljj/0f k]z gu/]df cfo ljj/0f bflvnf
geP;Ddsf] nflu cfo ljj/0f k]z ug'{kg]{ ldltdf b]xfo adf]lhd s/
lgwf{/0f u/] ;/x dflgg]5 M–
-s_ kl/R5]b !& adf]lhd k|fKt u/]sf] /sdaf6 s§L ePsf] s'g} s/sf]
/sd tyf lghn] kl/R5]b !* adf]lhd ;f] jif{sf] nflu ls:tfaGbLdf
bflvnf u/]sf] s'g} /sdsf] of]u a/fa/ lghsf] ;f] jif{sf] s/sf] /sd
ePsf] dflgg]5, /
-v_ s/ lgwf{/0f adf]lhd s/ ltg{ afFsL g/x]sf] dflgg]5 .
pbfx/0f @^=@=@M dfgf}+, x/L ld>n] rfprfpsf] Ph]G;Lsf] ¿kdf rfprfpsf]
yf]s Jofkf/ ub{5g\ . cf=j=@)&%.&^ df lghsf] sf/f]af/ @ s/f]8 ?k}ofF /x]sf]
5 . o; jif{sf] sf/f]af/ pNn]Vo ¿kdf u/] afkt pTkfbsn] pgnfO{{ ?=@ nfv laqmL
af]g; lbPsf] / ;f] /sddf #) xhf/ ?k}ofF clu|d s/ s§L u/L bflvnf u/]sf] /x]5 . pgn]
pQm jif{sf s/sf] ls:tf afkt @)&% kf}if dlxgfdf ! nfv ?k}ofF lt/]sf /x]5g\ .
pgn] @)&^ c;f]h dlxgf;Dddf klg ;f] jif{sf] cfo ljj/0f a'emfPsf /x]g5g\ / cfo
ljj/0f a'emfpg] yk Dofb klg lnPsf /x]g5g\ . o; cj:yfdf pgsf] @)&^ c;f]h
d;fGtdf cfkm\gf] cf=j=@)&%.&^ sf] s/ lgwf{/0f ePsf] dflgG5 / pgn] ltg'{kg]
{ hDdf s/ / ltg{ afFsL s/ b]xfo adf]lhd x'G5 .
lghn] bflvnf u/]sf] hDdf s/

2
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

ls:tfaGbLdf bflvnf u/]sf] s/ ?=!,)),))).–

clu|d s/ s§L ePsf] s/ ?=#),))).–
hDdf ?=!,#),))).–
lghn] ltg'{kg]{ s/ ?=!,#),))).–
lghn] ltg{ afFsL s/ ?=).–
lgh x/L ld>n] cfo ljj/0f ga'emfPsf] x'Fbf lghn] cfo ljj/0f a'emfpg'kg]{ ldltdf
@)&%.&^ sf] nflu lghn] jf lghsf tkm{af6 cGon] bflvnf ul/lbPsf] s/ a/fa/sf]
/sd ?=!,#),))).– s/ lgwf{/0f u/]sf] dflgG5 / ;f] s/ lgwf{/0f cg';f/ pgn] @)&
%.&^ sf] nflu ltg'kg]{ s/ afFsL /xFb}g .
Example 26.2.2: Suppose, Hari Mishra is a wholsale trader as an agent of Noodles. In FY 2075/76,
his transaction is Rs. 2 crore. For substantially increasing the sales, the producer has given him Rs. 2
lakhs sales commission but after withholding Rs. 30,000 as tax deduction at source. He has paid
installment tax of Rs. 100,000 on Poush 2075. He has not submitted income tax return until Ashwin
2076 and also not obtained time extension for submitting tax return. His income tax return of FY
2075/76 shall be assumed to be submitted within Ashwin end 2076 and his tax liability and tax
payable amount shall be as below:
Tax paid by Him
Tax Paid on Installment Rs. 100,000
Tax Deduction at source Rs. 30,000
Total Rs. 130,000
His Tax Liability Rs. 130,000
Balance of his Tax Liability Rs. 0
As Hari Mishra has not submitted income tax return, it is assumed that he has submitted income tax
return for FY 2075/76 within the due date and tax paid by him or other person on his behalf shall be
the assessed tax liability so no tax liability remains for FY 2075/76.

pbfx/0f @^=@=#M dfgf}+, xl/ ld>sf] sf/f]af/ / cfo pbfx/0f @^=@=@ df

pNn]v eP cg';f/ g} /x]5 . pgn] cf=j=@)&%.&^ sf] cfo ljj/0f k]z ug{ @)&^
d+l;/ d;fGt;Ddsf] Dofb yk kfPsf /x]5g\ . t/ pgn] @)&^ d+l;/ d;fGt;Dddf klg
cfo ljj/0f bflvnf u/]sf /x]g5g\ . o:tf] cj:yfdf klg xl/ ld>n] lghn] cfo ljj/0f
a'emfpg'kg]{ ldlt cyf{t @)&^ c;f]h d;fGtdf cf=j=@)&%.&^ sf] nflu lghn] jf
lghsf tkm{af6 cGon] bflvnf ul/lbPsf] s/ a/fa/sf] /sd ?=!,#),))).– s/ lgwf{/0f
u/]sf] dflgG5 / ;f] s/ lgwf{/0f cg';f/ pgn] cf=j=@)&%.&^ sf] nflu ltg'kg]{ s/
afFsL /xFb}g .
To:t} xl/ ld>n] cfo ljj/0f a'emfpg Dofb yk]s} eP tfklg ;f] ljj/0f ga'emfP;Dd jf
ljefun] ;+zf]lwt s/ lgwf{/0f gu/];Dd @)&^ c;f]h d;fGtdf dflys} /sd s/
lgwf{/0f ePsf] dflgG5 .
Example 26.2.3: Suppose, Hari Mishra has transaction as mentioned in example 26.2.2. He has
obtained time for submitting income tax return of FY 2075/76 within Mangsir end 2076. But, he has
not submitted income tax return within Mangsir end 2076. As Hari Mishra has not submitted income
tax return, it is assumed that he has submitted income tax return for FY 2075/76 within Ashwin end
2076 and tax paid by him or other person on his behalf Rs. 130,000 shall be the assessed tax liability
so no tax liability remains for FY 2075/76.

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

Although, Hari Mishra has obtained timed extension for submitting tax return, on Ashwin end 2076,
his tax assessement shall be assumed to be that of tax paid as above until he submits his tax return or
department conducts amended assessment.

pbfx/0f @^=@=$M dfgf}+, xl/ ld>sf] sf/f]af/ cf=j=@)&%.&^ df pbfx/0f

@^=@=# df pNn]v eP cg';f/ g} ePklg laqmL af]g; afktsf] cfo / clu|d s/ s§L
u/]sf] s/ /sd /x]g5 . To:t} pgn] ;f] jif{ ls:tf afkt s'g} /sd bflvnf u/]sf klg
/x]g5g\ . cf=j=@)&%.&^ sf] cfo ljj/0f pgn] @)&^ c;f]h d;fGt;Dddf bflvnf
u/]sf 5}gg\ / Dofb yk lnPsf klg 5}gg\ . o:tf] cj:yfdf klg xl/ ld>n] cfo ljj/0f
a'emfpg'kg]{ ldlt cyf{t @)&^ c;f]h d;fGtdf cf=j=@)&%.&^ sf] nflu s/
lgwf{/0f u/]sf] dflgG5 . o; cf=j=df lghn] jf lghsf tkm{af6 cGo s;}n] bflvnf
ul/lbPsf] s/ g/x]sf] x'Fbf lghn] o; cfo jif{sf] nflu ltg'{kg]{ s/ g/x]sf] egL s/
lgwf{/0f u/]sf] cyf{t z"Go /sd a/fa/sf] s/ lgwf{/0f u/]sf] dflgG5 . To:t} ;f] s/
lgwf{/0f cg';f/ pgn] cf=j= @)&%.&^ sf] nflu ltg{ afFsL s/ /x]sf] klg
dflgb}g .
Example 26.2.4: Suppose, Hari Mishra has transaction in FY 2075/76 as mentioned in example
26.2.3 but has no income relating to sales commission and tax deduction thereon. Similarly, he has not
deposited any amount as installment. He has not submitted income tax return within Ashwin end 2076
neither has obtained any time extension. Even in this case, income tax return of FY 2075/76 of Hari
Mishra is assumed to be submitted within the due date of submitting income tax return i.e. Ashwin
end 2076. As there is no advance tax paid by him or paid by other person on his behalf, his tax will be
assessed as zero and no tax liability will be remained for FY 2075/76.

;+zo s/ lgwf{/0f (Jeopardy Assessment)

!))-!_ bkmf (^ sf] pkbkmf -%_ adf]lhd s'g} cfo jif{ jf s'g} cfojif{sf] s'g}
c+zsf] cfo ljj/0f bflvnf ug'{kg]{ ePdf bkmf (( adf]lhd ug'{ kg]{5 .
!))-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg bkmf (^ sf] pkbkmf -
%_ df plNnlvt cj:yfdf ljefun] s'g} cfo jif{ jf pQm jif{sf] c+zsf]
nflu bkmf (^ sf] pkbkmf -@_ sf] v08 -s_ sf] pkv08 -!_, -@_, / -#_
df plNnlvt /sdsf] cfwf/df Gofof]lrt ¿kn] To:tf] JolQmsf] s/ lgwf{/0f
ug{ ;Sg]5 .
pbfx/0f @^=#=!M sdn]zhL zfxn] ?=# s/f]8 kg]{ hUuf ldlt @)&^.@.! Dff ?
=! s/f]8df laqmL u/]sf] sfuh v8f u/]sf] eGg] Joxf]/f ldlt @)&^.#.! df ljefusf]
hfgsf/Ldf cfof] . lghn] ;f] ?=! s/f]8df klg dfnkf]t sfof{nodf /lhli6«]zgsf avt
clu|d s/ -k'FhLut nfes/_ lt/]sf /x]g5g\ . ljefun] lghsf af/]df a'em\bf lgh g]kfn
5f]8L k/b]z hfb} /x]5g\ eGg] ;"rgf k|fKt eof] . o:tf] cj:yfdf ljefun] lgDgfg';f/
tLg tl/sfaf6 s/ lgwf{/0f u/fpg ;Qm5 M

4
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

– bkmf !))-!_ adf]lhd lghaf6} cfo ljj/0f bflvnf ug{ nufO{ bkmf (( adf]lhd s/
lgwf{/0f ug]{ / ;f] cfo ljj/0fsf] bkmf !)! adf]lhd ;+zf]lwt s/ lgwf{/0f
ug{ ;Qm5 .
– bkmf !))-@_ cGtu{t ;+zo s/ lgwf{/0f ug]{, o:tf]df ;DalGwt
JolQmnfO{{ ;kmfO{sf] ;j't k|df0f k]z ug{ ;ft lbgsf] Dofb lbg' kb{5 .
– bkmf (%-&_ adf]lhd cg'dflgt cfo ljj/0f k]z gu/]sf JolQmsf] cg'dflgt cfo
lgwf{/0f u/L ls:tfsf] /sd dfu ug{ ;Qm5 .
Example 26.3.1: Suppose, Kamaleshji Shah has created documents that he sold a land for Rs. 1 crore
on 2076/02/01 which value was Rs. 3 crore, the notice of which came to the department on
2076/03/01. He has not paid capital gain tax (tax deduction at source) on that Rs. 1 crore at the time
of registration in Land Revenue Office. The department has received information that he is leaving for
abroad. In this case, the department can assess the tax in following ways:
- To order to submit income tax return from him under section 100(1) of the Act and assessing
tax as per section 99 of the Act and then conducting amended assessment over that return
under section 101 of the Act.
- To do Jeopardy Assessment under section 100(2) and giving 7 days time to present
clarification to such person
- To demand installment tax by assessing estimated tax when no estimated tax return is
submitted under section 95(7)

!))-#_ pkbkmf -!_ jf -@_ adf]lhd s/ lgwf{/0f ul/Psf]df b]xfo adf]lhd

x'g]5M–
-s_ k"/f cfo jif{sf] s/ lgwf{/0f ul/Psf] JolQmn] ;f] cfojif{sf] nflu
bkmf (^ sf] pkbkmf -!_ adf]lhdsf] cfo ljj/0f bflvnf ug'{kg]
{ 5}g, jf
-v_ s'g} cfo jif{sf] c+zsf] s/ lgwf{/0f ul/Psf] JolQmn] bkmf (^ sf]
pkbkmf -!_ adf]lhd ;f] cfo jif{sf] cfo ljj/0f bflvnf ug'{ kg]{5 .
!))-$_ s'g} cfo jif{sf] s'g} c+zsf] s/ lgwf{/0f cg';f/ bflvnf u/]sf] s/ /sd k"/f
jif{sf] s/ lgwf{/0f ubf{ nfUg] s/df ldnfg ug{ kfOg]5 .
!))-%_ o; bkmf adf]lhd s/ lgwf{/0f ubf{ ljefun] ;kmfO{sf] ;a"t k|df0f k]z
ug{ ;ft lbgsf] Dofb lbg' kg]{5 .

;+zf]lwt s/ lgwf{/0f
!)!-!_ bkmf (( jf !)) adf]lhd s/ lgwf{/0f ePsf] JolQmsf] s/sf] bfloTj o;
P]gsf] p2]Zo adf]lhd Gofof]lrt cfwf/df ;dfof]hg ug{ ljefun] ;
+zf]lwt s/ lgwf{/0f ug{ ;Sg]5 .

;+zf]lwt s/ lgwf{/0fdf k'gM ;+zf]wg

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

!)!-@_ pkbkmf -!_ adf]lhd ul/Psf] ;+zf]lwt s/ lgwf{/0fdf k'gM ;+zf]wg ug{
ljefun] pko'Qm 7fg]df Gofof]lrt cfwf/df hltk6s klg ;+zf]wg
ug{ ;Sg]5 .
!)!-%_ pkbkmf -#_ df h'g;'s} s'/f n]lvPsf] eP tfklg /fh:j Gofoflws/0f jf
cGo clwsf/k|fKt cbfntx?af6 s/ lgwf{/0f ;+zf]wg ul/Psf] jf lgwf{l/t s/
36fOPsf] cj:yfdf ;f] xb;Dd ljefun] To:tf] s/ lgwf{/0fdf ;+zf]wg
ug{ ;Sg]5}g .
t/ k'gM 5fglag ug]{ cfb]z lbPdf ;+zf]wg ug{ afwf k'u]sf] dflgg] 5}g
.

s/ lgwf{/0fsf] ;"rgf
s/ lgwf{/0f ug'{ cl3 lbg'kg]{ ;"rgf
!)!-^_ o; bkmf adf]lhd s/ lgwf{/0fdf ;+zf]wg ubf{ ljefun] To;/L ;+zf]wg
ug'{ k/]sf] cfwf/ :ki6 v'nfO{{ ;f] JolQmnfO{{ lnlvt ;"rgf
lbO{ To:tf] s/ lgwf{/0f ;DaGwdf ;kmfO{sf] ;a't k|df0f k]z
ug{ kGw| lbgsf] Dofb lbg' kg]{5 .

!)@ ljefun] b]xfosf s'/fx? v'nfO{{ bkmf !)) sf] pkbkmf -@_ cyjf !)!
adf]lhd u/]sf] s/ lgwf{/0fsf] lnlvt ;"rgf s/ lgwf{/0f ul/Psf]
JolQmnfO{{ lbg' kg]{5 .
-s_ s/ lgwf{/0f;Fu ;DalGwt cfo jif{ jf cjlwsf] nflu bkmf # sf]
v08 -s_ / -v_ df plNnlvt JolQmn] bflvnf ug'{kg]{ / bflvnf
ug{ afFsL lgwf{l/t s/,
-v_ v08 -s_ df plNnlvt s/ lgwf{/0fdf s/ u0fgf ul/Psf] tl/sf,
-u_ ljefun] s/ lgwf{/0f ug'{ k/]sf] sf/0f,
-3_ bflvnf ug{ afFsL lgwf{l/t s/ bflvnf ug'{kg]{ ;do, /
-ª_ s/ lgwf{/0f pk/ lrQ ga'em]df ph"/L ug]{ ;do, :yfg / tl/sf .

s/ lgwf{/0fdf ;+zf]wg ug]{ jf ;+zf]lwt s/ lgwf{/0fdf k'gM ;+zf]wg ug'{kg]

{ ;do jf Dofb
!)!-#_ ljefun] pkbkmf -!_ jf -@_ adf]lhd s/ lgwf{/0f ubf{ b]xfosf] ldltn]
rf/ jif{leq ul/;Sg' kg]{5 M–
-s_ bkmf (( adf]lhd s/ lgwf{/0f ePsf]df cfo ljj/0f k]z ug'{kg]
{ ldlt,
-v_ bkmf !)) sf] pkbkmf -@_ adf]lhd s/ lgwf{/0f ul/Psf]df s/
lgwf{/0f ul/Psf] JolQmnfO{{ bkmf !)@ adf]lhd s/
lgwf{/0fsf] ;"rgf lbPsf] ldlt,

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

-u_ pkbkmf -!_ jf -@_ adf]lhd s/ lgwf{/0f ul/Psf]df pkbkmf -!_

adf]lhd ;+zf]wg ul/Psf] ;fljssf] s/ lgwf{/0f;Fu ;DalGwt v08 -
s_ jf -v_ df plNnlvt ldlt
!)!-$_ pkbkmf -#_ df h'g;'s} s'/f n]lvPsf] eP tfklg hfn;fhLn] ubf{ s'g}
JolQmsf] s/ lgwf{/0f unt 9+uaf6 ePsf] /x]5 eg] h'g;'s} avt ljefun]
To:tf] s/ lgwf{/0fdf ;+zf]wg ug{ ;Sg]5 . o;/L ;+zf]wg ubf{ hfn;fhL
u/L ljj/0f /fv]sf] jf s/ lgwf{/0f u/]sf] hfgsf/L k|fKt ePsf] Ps jif{leq ;
+zf]wg ul/;Sg' kg]{5 .

cfo ljj/0f k]z u/]sf] jf gu/]sf] JolQmsf] ;+zf]lwt s/ lgwf{/0f jf k'gM ;+zf]lwt
s/ lgwf{/0f
pbfx/0f @^=^=!M dfgf}+, tn plNnlvt JolQmn] cf=j=@)&%.&^ sf] cfo
ljj/0f lgDgfg';f/ a'emfPsf /x]5g\ .
– xl/ k|;fbn] cf=j=@)&%.&^ sf] cfo ljj/0f @)&^ c;f]h d;fGtdf
a'emfPsf /x]5g\ .
– lbg]z ld>n] cf=j=@)&%.&^ sf] cfo ljj/0f a'emfpg @)&^ d+l;/
#) ;Ddsf] Dofb yk kfPsf /x]5g\ / ;f]xL ldltdf cfo ljj/0f a'emfPsf /x]5g\ .
– uf]laGb kl08tn] cf=j=@)&%.&^ sf] cfo ljj/0f @)&^ kf}if @) ut]
a'emfPsf /x]5g\ t/ ljj/0f a'emfpg] Dofb yk lnPsf /x]g5g\ .
– x]dGt uf]vf{nLn] cf=j=@)&%.&^ sf] cfo ljj/0f @)&^ r}q @ ut]
a'emfPsf /x]5g\ . pgn] ;f] ljj/0f a'emfpg @)&^ kf}if d;fGt;Ddsf] Dofb
yk kfPsf /x]5g\ .
– dgf]h zdf{n] cf=j=@)&%.&^ sf] cfo ljj/0f a'emfPsf /x]g5g\ .
pko'{Qm JolQmn] cfkm\gf] cf=j=@)&%.&^ sf] cfo ljj/0f ;dod} a'emfP klg,
yk Dofbleq a'emfP klg, ;dod} ga'emfP klg jf yk Dofbleq ga'emfP klg jf
a'emfpb} ga'emfP klg tL ;a} JolQmn] cf=j=@)&%.&^ sf] cfo ljj/0f
a'emfpg'kg]{ jf k]z ug'{kg]{ ldlt eg]sf] @)&^ c;f]h d;fGt g} xf] . ljefu jf
sfof{non] ;+zf]lwt s/ lgwf{/0f jf k'gM ;+zf]lwt s/ lgwf{/0f ubf{ @)*) c;f]h
d;fGtleq ul/;Sg' kb{5 .
Example 26.6.1: Suppose, the following person has submitted income tax return as below for FY
2075/76:
- Hari Prasad has submitted income tax return for FY 2075/76 on Ashwin end 2076
- Dinesh Mishra has submitted income tax return for FY 2075/76 on 30 th Mangsir 2076 as per
the allocated time extension from the department.

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

- Govinda Pandit has submitted income tax return for FY 2075/76 on 20 th Poush 2076 but has
not obtained time extension for submitting return
- Hemanta Gorkhali has submitted income tax return for FY 2075/76 on 2 nd Chaitra 2076. He
has obtained time extension for submitting return until Poush end 2076.
- Manoj Sharma has not submitted income tax return for FY 2075/76.
Althouh, the person has submitted income tax return on time or within extended time or not submitted
within time or not submitted within extended time period or not submitted at all, the time for
submitting income tax return for FY 2075/76 is Ashwin end 2076 for all of them. So, the department
or its office has to do amended assessment of revised amended assessment within Ashwin end 2080.

pbfx/0f @^=^=@M dfgf}+, g]Kr"g O{G6/g]zgn k|f=ln=sf] %) k|ltzt :jfldTj

@)&$.!!.!) df kl/jt{g ePsf] /x]5 . ;f] lgsfon]] P]gsf] bkmf %& adf]lhd :jfldTj
kl/jt{g cl3sf] ljj/0f k]z u/]sf] /x]g5 / cf=j=@)&$.&% sf] Psd'i7 cfo ljj/0f
@)&% efb| % ut] a'emfPsf] /x]5 .
pQm lgsfosf] ldlt @)&$.!!.!) ut] :jfldTj kl/jt{g ePsf]n] P]gsf] bkmf %& sf] k|
of]hgsf] nflu To:tf] lgsfosf] :jfldTj kl/jt{g cl3sf] efu cyf{t\ ldlt @)&$.$.! b]lv
@)&$.!!.!) ;Ddsf] cjlw Pp6f cfo jif{ x'G5 / ;f] cfo jif{sf] cfo ljj/0f Dofb yk
glnPsf] cj:yfdf ldlt @)&%.@.!) leq a'emfpg' kb{5 . Pjd\ :jfldTj kl/jt{g kl5sf]
efu cyf{t\ ldlt @)&$.!!.!! b]lv @)&% cfiff9 d;fGt;Dd csf]{ cfo jif{ x'G5 / ;f]
kl5Nnf] cfo jif{sf] cfo ljj/0f @)&% c;f]h d;fGtleq a'emfpg' kb{5 . o; cj:yfdf
ljefun] ;+zf]lwt s/ lgwf{/0f jf k'gM ;+zf]lwt s/ lgwf{/0f ubf{ :jfldTj kl/jt{g
cl3sf] cfo jif{sf] ldlt @)&(.@.!) leq tyf :jfldTj kl/jt{g kl5sf] cfo jif{sf]
@)&( c;f]h d;fGtleq ul/;Sg' kb{5 .
Example 26.6.2: Suppose, 50% of the share ownership of Neptune International Pvt. Ltd. is changed
on 2074/11/10. The company has not submitted return for the period before the change of ownership
as per section 57 of the Act but has submitted the income tax return of FY 2074/75 on 5 th Bhadra
2075.
The ownership has been change of the entity on 2074/11/10 so the period before change of ownership
i.e. form 2074/04/01 to 2074/11/10 will be on income year and if no time extension is taken the
income tax for that period has to be submitted within 2075/02/10. The period after change of
ownership i.e .from 2074/11/11 to Ashad end 2075 will be another income year and tax return for the
another income year shall be submitted within Ashwin end 2075. The deparment can do amended
assessment of the income year before change of ownership within 2079/2/10 and for period after
change of ownership within Ashiwn end 2079.

;+zo s/ lgwf{/0f ePsf] JolQmsf] ;+zf]lwt s/ lgwf{/0f jf k'gM ;+zf]lwt s/

lgwf{/0fM
pbfx/0f @^=^=#M dfgf}+, ldu HofS;g a]nfotL gful/s x'g\ / pgL ljut bz
jif{b]lv g]kfndf Joj;fo ;~rfng ul//x]sf /x]5g\ . 3/fo;L sf/0fn] plg a]nfot
kms{g'kg]{ ePsf]n] pgn] @)&^ kf}if dlxgfdf g]kfnsf] cfkm\gf] Joj;fo aGb
u/] . s'g} ;'qaf6 ljefun] ;f] s'/fsf] hfgsf/L kfof] / pgnfO{{ @)&^ >fj0f
dlxgfb]lv @)&^ kf}if dlxgf ;Ddsf] cfo ljj/0f @)&^ df3 d;fGtleq k]z

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

ug{ @)&^ df3 @ ut] lghnfO{{ ;"rgf hf/L ul/of] . t/ pgn] ;f] ;"rgfsf] j]jf:tf ub}
{ cfo ljj/0f bflvnf u/]gg\ . sfof{noaf6 tTsfn pknAw k|df0f / ;"rgfsf] cfwf/df
@)&^ kmfNu'0f !% ut] lghsf] cf=j=@)&^.&& sf] >fj0fb]lv kf}if;Ddsf nflu ?
=bz nfv s/ bfloTj sfod ub}{ ;+zo s/ lgwf{/0f ul/of] / @)&^ kmfNu'0f @) ut]
lghnfO{{ P]gsf] bkmf !)@ adf]lhd ;+zo s/ lgwf{/0fsf] ;"rgf a'emfOof] . o;
cj:yfdf ldu HofS;gsf] sfof{non] u/]sf] pQm ;+zo s/ lgwf{/0fdf ;+zf]wg jf
k'gM ;+zf]wg ug'{k/]df @)&^ kmfNu'0f @) ut]sf] ldltn] rf/ jif{leq cyf{t
@)*) kmfNu'0f @) ut]leq ul/;Sg' kb{5 .
Example 26.6.3: Suppose, Mig Jackson is British citizen and he is operating business in Nepal since
last 10 years. He closed his business on Poush 2076 as he has to return to Britain. The department got
this information from any source so issued him notice on 2 nd Magh 2076 to submit income tax return
for period Shrawan 2076 to Poush 2076 within Magh end 2076. But, he ignore the notice and did not
submit income tax return. On 15th Falgun 2076, the department assessed his tax liability on the basis
of available evidence and information for the period from Shrawan to Poush 2076 for FY 2076/77 and
derived tax liability of Rs. 10 lakhs through Jeopardy assessment and issued him notice of Jeopardy
assessment on 20th Falgun 2076. In this case, if the department is required to amend or reassess such
jeopardy assessment of Mr. Mig Jackson, it can do so within 4 years from 20 th Falgun 2076 u,e, 20th
Fagun 2080.