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

l;=P= lgd{n >]i7

kl/R5]b @*= s/ ;+sng, ldGxf / lkmtf{ (Tax Collection, Remission

and Refund)

clu|d s/ s§L ug]{ JolQmaf6 s/ c;'nL

!)#-!_M clu|d s/ s§L ug'{kg]{ JolQmn] kl/R5]b–!& adf]lhd s§L ug'{kg]
{ s/nfO{ cbfntsf] cfb]z jf cGo s'g} sfg'g adf]lhd jf cGo s'g} lsl;dn]
ug'{kg]{ eQ'mfgLnfO{ eGbf cu|flwsf/ lbg' kg]{5 .
!)#-@_M clu|d s/ s§L ug'{kg]{ JolQmn] kl/R5]b–!& adf]lhd s§f u/]sf]
s/ ;DaGwdf b]xfo adf]lhd x'g]5 M–
-s_ To:tf] JolQmn] s§{L u/]sf] s/ / To:tf] s/ afkt s'g} ;DklQ k|fKt u/]sf] eP
;f] ;d]t g]kfn ;/sf/sf] lgldQ /f]Ssf /fv]sf] dflgg],
-v_ ;f] s§L ul/Psf] s/ /sd To:tf] JolQmsf] C0f jf bfloTj;Fu cfa4
ug{ g;lsg], /
-u_ To:tf] clu|d s/ s§L ug]{ JolQm 6f6 klN6Psf] jf lj36g ePsf] cj:yfdf ;f] s/
s§L /sd To;/L lj36g ePsf] jf 6f6 kN6]sf] h]yfsf] efu gdflgg] / To;/L
lj36g eO{ jf 6f6 klN6O{ efu nufpg' kbf{ s§L ul/Psf] s/ jf ;f] ;DklQ
pk/ ljefusf] klxnf] bfaL /xg] .

s_ s/sf] e'QmfgLnfO{ cu|flwsf/ lbg'kg]{M

pbfx/0f @*=@=!M dfgf}+, cGgk"0f{ sDkgLn] @)^% d+l;/ dlxgfsf] !%
ut]sf lbgdf vl/b afkt ?=! nfv, a}+ssf] Aofh ?=%) xhf/ / @)^% sflt{s dlxgfdf s/
s§L u/]sf] /sd ?=!) xhf/ e'QmfgL ug'{kg]{ /x]5 . t/ sDkgL;Fu ;f] lbgdf
e'QmfgLsf] nflu ?=! nfv dfq pknAw 5 . o; cj:yfdf sDkgLn] s/ s§L ul/Psf] /sd
g]kfn ;/sf/sf] lgldQ /f]Ssf dflgg] x'gfn] ;a}eGbf klxn] @)^% sflt{s dlxgfdf s/
s§L u/]sf] /sd ?=!) xhf/ e'QmfgL ug'{kb{5 . sDkgLn] pQm s/ /sd e'Qmfg
ug{ afFsL /fv]/ cGo bfloTj e'Qmfg ug{ kfpFb}g .
Example 28.2.1: Suppose, on 15th Mangsir 2065, Annapurna Company has liability of Rs. 1 lakhs in
respect of purchase, Rs. 50 thousand interest and Rs. 10 thousand tax at source deducted in the month
of Kartik 2065. But, the company has only Rs. 1 lakh available for payments. In this case, company
has deducted tax on behalf of the Nepal Government so company has to pay the tax deducted in the
month of Kartik 2065 in a first priority basis. The company cannot make other payments without
paying the tax deducted amount.

pbfx/0f @*=@=@M dfgf}+, cGgk"0f{ sDkgLn] @)^% kf}if dlxgfsf] !%

ut]sf lbgdf vl/b afkt ?=# nfv, a}+ssf] ;fFjf Aofh ?=% nfv, ;jf]{Rr cbfntsf]
cfb]zadf]lhd s'g} JolQmnfO{ Ifltk"lt{ ?=! nfv / @)^% d+l;/ dlxgfdf s/ s§L
u/]sf] /sd ?=@ nfv e'QmfgL ug'{kg]{ /x]5 . t/ sDklg;Fu ;f] lbgdf e'QmfgLsf]
nflu ?=& nfvdfq pknAw 5 . pQm lbg sDkgLn] a}+ssf] ;fFjf Aofh e'Qmfg

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

gu/] hl/jfgf :j¿k b}lgs ?=% xhf/ ltg'{kg]{ x'G5 eg] cbfntsf] cfb]z adf]lhdsf]
/sd e'Qmfg gu/] cbfntsf] dfgxfgLsf] d'2f v]Kg'kg]{ x'g;S5 . o; cj:yfdf
sDkgLn] ;f] ldltdf pknAw /sdaf6 a}+ssf] ;fFjf Aofh / cbfntsf] cfb]zadf]lhdsf]
/sd e'Qmfg u/L k]gfn Aofh / cbfntsf] dfgxfgLsf] d'2f v]Kg'kg]{ cj:yfaf6
d'Qm x'g;S5 . t/ sDkgLn] s/ s§L ul/Psf] /sd g]kfn ;/sf/sf] lgldQ /f]Ssf dflgg]
x'gfn] ;a}eGbf klxn] @)^% d+l;/ dlxgfdf s/ s§L u/]sf] /sd ?=@ nfv e'QmfgL
ug'{kg]{ / pQm s/ /sd e'Qmfg ug{ afFsL /fv]/ cGo bfloTj e'Qmfg ug{ gkfpg]
x'Fbf ;aeGbf klxn] bflvnf ug{ afFsL s/ g} e'Qmfg ug'{kb{5 . a}+ssf] ;fFjf
Aofh / cbfntsf] cfb]zadf]lhdsf] /sd e'Qmfg gu/]df k]gfn Aofh / cbfntsf]
dfgxfgLsf] d'2f v]Kg'kg]{ cj:yf b]vfO{ bflvnf ug{ afFsL s/ bflvnf gu/L cGo
bfloTj e'Qmfg u/]sf] jf ug{ kfpg'kg]{ bfaL sDkgLn] lng ;Qm}g .
Example 28.2.2: Suppose, on 15th Poush 2065, Annapurna Company has liability of Rs. 3 lakhs in
respect of purchase, Rs. 5 lakhs bank’s interest and Rs. 1 lakh compensation amount payable to any
person as per court’s order and Rs. 2 lakhs tax at source deducted in the month of Mangsir 2065. But,
the company has only Rs. 7 lakhs available for payments. If the company does not pay interest to the
bank then it has to pay Rs. 5,000 per day as penal and if compensation amount is not paid, it has to
face the case of dishonor of the court’s order. In this case, by paying the bank’s interest and
compensation amount, the company can escape from the situation of paying penal interest to the bank
and case of dishonor of court’s order. But, the tax deducted at source by the company is assumed to be
restrained on behalf of Nepal Government so it has to pay Rs. 2 lakhs tax deducted in the month
Mangsir 2065 and it cannot pay other liabilities by pending payments in respect tax deducted at
source. The company cannot pay or claim for payment of other liabilities without making payment for
tax deduction at source showing the situation that the company has to bear penal interest or face the
case of dishonor of the court’s order on non-payment of interest to the bank and compensation amount
as per court’s order.

v_ s§{L u/]sf] s/ g]kfn ;/sf/sf] lgldQ /f]Ssf /xg]M

pbfx/0f @*=@=#M dfgf+}, cGgk"0f{ sDkgLn] @)^^ d+l;/ dlxgfdf rGbg
P08 sDkgLnfO{ s/ n]vfk/LIf0f u/] afkt e'Qmfg ug'{kg]{ z'Ns ?=! nfvdf ?=!%
xhf/ s/ s6fO{ afFsL ?=*% xhf/ e'QmfgL lbPsf] /x]5 . t/, rGbg P08 sDkgLn]
cfkm" d"No clej[l4 s/df btf{ ePsf]n] pQm e'QmfgLdf ?=! xhf/ % ;o dfq s/
s§L x'g'kg]{ x'Fbf a9L s/ s§L ePsf] /sd ?=!# xhf/ % ;o lkmtf{ kfpg'kg]
{ dfu /fVof] . s/ s§L x'g'kg]{ /sdeGbf a9L /sd s/ s§L u/]sf] / ;f] /sd
lkmtf{ kfpg s/ s§L x'g] JolQmn] dfu u/]df tyf To:tf] /sd s/ bflvnf geO{ ;s]sf]
eP a9L s§L ePsf] /sd lkmtf{ ug'{k5{ . a9L s§L ePsf] /sd /fh:j bflvnf eO;s]sf]
eP To;/L a9L s/ s§L ePhlt /sd rGbg P08 sDkgLn] cfkm"n] ;f] jif{sf] nflu
ltg'{kg]{ s/df ldnfg ug{ kfpF5 jf ljefu;Fu lkmtf{ dfu ug{ kfpF5 .
Example 28.2.3: Suppose, in Mangsir 2066, Annapurna Company has deducted tax Rs. 15 thousand
on payment of audit fee Rs. 1 lakh to Chandan & Company for audit work and paid balance Rs. 85
thousand to Chandan & Company. But, as Chandan & company is registered in VAT, tax deduction at
source should be only Rs. 1,500 so it has claimed for return of excess tax deducted Rs. 13,500. If
excess tax has been deducted but not deposited and if such excess tax is claimed for returned by the

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

withholdee then withholding agent shall return such excess tax. However, if such excess tax deducted
has been deposited in Inland Revenue Office then Chandan & Company can adjust such excess tax in
its tax liability of that income year or can claim for return from the deparment.

pbfx/0f @*=@=$M dfgf+}, cGgk"0f{ sDkgLn] @)^^ d+l;/ dlxgfdf

Pg=sDkgLnfO{ ;]jf z'Ns afkt e'Qmfg ug'{kg]{ /sd ?=! nfv /x]5 . t/
Pg=sDkgLn] klxn] g} ! nfv ?k}ofF e'QmfgL lnO;s]sf] /x]5 . pQm e'QmfgLdf
?=!% xhf/ s/ s6fO{ afFsL ?=*% xhf/ e'QmfgL lbg'kg]{df cGgk"0f{ sDkgLn]
;Dk"0f{ /sd e'QmfgL lbPsf] x'Fbf ;f] e'QmfgLdf s/ s§L ePsf] 5}g .
cGgk"0f{ sDkgLn] cfkm"n] u/]sf] e'QmfgLdf s/ s§L ug'{kg]{ ?=!% xhf/
lkmtf{ lbg Pg=sDkgLnfO{ cg'/f]w u/]sf]df Pg=sDkgLn] cfkm"n] gub /sd lbg
g;Sg] a? ;f]sf] ;§f cfkmgf] gfddf /x]sf] s'g} sDkgLsf] ?=!% xhf/sf] C0fkq
cGgk"0f{ sDkgLsf] gfddf gfd;f/L ul/lbg] k|:tfj /fVof] / cGgk"0f{ sDkgLn]
klg ;f] k|:tfjdf ;xdlt hgfof] . o; cj:yfdf cGgk"0f{ sDkgLn] Pg=sDklgaf6 s§L
u/L bflvnf ug'{kg]{ s/ /sd bflvnf gu?Gh]n cGgk"0f{ sDkgLsf] gfddf cfPsf]
pQm C0fkq g]kfn ;/sf/sf] lgldQ :jt /f]Ssf /x]sf] dflgg] x'Fbf ;f] C0fkq
cGgk"0f{ sDkgLn] s'g} tj/n] s;}nfO{ klg xs x:tfGt/0f ug{ kfpFb}g .
Example 28.2.4: Suppose, in Mangsir 2066, Annapurna Company has to pay Rs. 1 lakh to N.
Company for service fee. But, N. Company has already received the payment of Rs. 1 lakh. The
company has to deduct tax Rs. 15 thousand on such payment and pay balance Rs. 85 thousand but the
payment has been made in full without any tax deduction. Annapurna Company requested N.
Company to return the amount of tax that is deductible on such payment but N. Company replied that
it is unable to repay cash instead it is ready to transfer its bonds equal to Rs. 15 thousand in the name
of Annapurna Company and Annapurna Company also accepted the proposal. Until Annapurna
Company deposits the tax that is to be deducted on payment to N. Company, the bonds transferred in
its name shall be assumed to be restrained on behalf of Nepal Government so it cannot transfer any
rights or whatsoever of such bonds to anyone.

u_ s§L ul/Psf] s/ /sd s§L ug]{ JolQmn] cfkm\gf] C0f jf bfloTj;Fu cfa4 ug{
gkfpg]M
3_ s/ s§L /sd lj36g ePsf] jf 6f6 kN6]sf] JolQmsf] h]yfsf] efu gdflgg]M
ª_ s/ s§L /sd / lj36g ePsf] jf 6f6 kN6]sf] JolQmsf] h]yfdf ljefusf] klxnf]
bfaL nfUg]M
s/ ltg'{kg]{ st{Jo ePsf JolQmn] cfkm"n] ltg'{kg]{ s/ tf]lsPsf] ;dodf bflvnf
ug'{kb{5 . s/ ltg]{ st{Jo ePsf JolQm eGgfn] s'g} cfo jif{df s'g} /f]huf/L,
Joj;fo jf nufgLaf6 cfo ePsf] JolQm, s'g} cfo jif{df s'g} cfo ljb]z k7fpg] u}/
afl;Gbf JolQmsf] g]kfnl:yt :yfoL ;+:yfkg / clGtd ¿kdf s/ s§L eO{ e'QmfgL k|
fKt ug]{ JolQm ;Demg' kb{5 . t/ clGtd ¿kdf s/ s§L eO{ e'QmfgL k|fKt ug]
{ JolQm / /f]huf/L cfodfq ePsf] JolQmsf] ;fdfGotofM s/ aSof}tf g/xg] x'Fbf
o;sf] lj:t[t JofVof ul/Psf] 5}g . clu|d s/ s§L ul/Psf] s/ /sd dfly plNnlvt bfaL

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

l;h{gf u/L s/ ;+sng ug]{ sfo{df ljefun] Wofg k'¥ofpg' kb{5 . lgb]{lzsfsf] o;
v08df s/ ltg]{ st{Jo ePsf JolQm eGgfn] s'g} cfo jif{df s'g} /f]huf/L, Joj;fo jf
nufgLaf6 cfo ePsf] JolQm / s'g} cfo jif{df s'g} cfo ljb]z k7fpg] u}/ afl;Gbf
JolQmnfO{ ;Demg' kb{5 . s/ ltg'{kg]{ JolQmdWo] lgwf{l/t ;dodf ltg'{kg]
{ s/ gltg]{ / clu|d s/ s§L ePsf] s/ /sd bflvnf gu/]sf] s/ s§L ug]{ JolQmnfO{ s/
aSof}tf /fVg] JolQm elgG5 . s/ ltg]{ bfloTj ePsf plNnlvt JolQmn] ltg'{kg]
{ s/ tf]lsPsf] ;doleq bflvnf gu/]df To:tf] JolQm cyf{t s/ aSof}tf /fVg]
JolQmaf6 c;'n x'g afFsL s/ c;'n ug'{ s/ k|zf;gsf] st{Jo x'G5 . pko'{Qm JolQm
jf lgsfon] s/ aSof}tf /fv]sf] cj:yfdf To:tf] aSof}tf /sd c;'n x'g] k|Tofe"lt k|bfg
ug{ P]gn] b]xfo adf]lhdsf Joj:yf u/]sf] 5 .

s/ aSof}tf /fVg] JolQmsf] ;DklQdf g]kfn ;/sf/sf] bfaL l;h{gf x'g]

!)$-!_M k|rlnt sfg'gdf h'g;'s} s'/f n]lvPsf] eP tfklg s'g} JolQmn] s/ bflvnf
ug'{ kg]{ ldlt;Dddf ;f] s/ bflvnf gu/]df ;f] s/ aSof}tf /fVg]
JolQmsf] ;DklQdf g]kfn ;/sf/sf] bfaL l;h{gf ePsf] dflgg]5 .

s/ aSof}tf /fVg] JolQmnfO{ bfaLsf] ;"rgf lbg'kg]{

!)$-@_M pkbkmf -!_ adf]lhd bfaL l;h{gf x'g] ;DklQ dfly bfaL
ubf{ ljefun] b]xfosf
s'/fx? v'nfPsf] lnlvt ;"rgf ;f] JolQmnfO{ lbg' kg]{5 M–
-s_ bfaL ul/Psf] ;DklQsf] ljj/0f,
-v_ pkbkmf -#_ df pNn]v ul/P adf]lhdsf] bfaLsf] ;Ldf,
-u_ ;f] bfaL;Fu ;DalGwt s/, /
-3_ cGo s'g} s'/f eP ;f] s'/f .

!)$-$_M pkbkmf -@_ adf]lhd ul/Psf] bfaL b]xfosf sfo{ geP;Dd nfu" x'g]
5}g M–
-s_ ejg tyf hUuf hldgsf] ;DaGwdf pkbkmf -^_ adf]lhd bfaL btf{ u/fpg
ljefun] hfgsf/L glbP;Dd,
-v_ cGo k|ToIf ;DklQsf ;DaGwdf ljefun] bkmf !)% sf] pkbkmf -#_
adf]lhd To:tf] ;DklQ sAhf gu/];Dd, /
-u_ cGo h'g;'s} cj:yfdf s/ aSof}tf /x]sf] JolQmnfO{ pkbkmf -@_
adf]lhdsf] ;"rgf glbP;Dd .

bfaL btf{ u/fpg'kg]{

!)$-^_M pkbkmf -@_ adf]lhd ljefun] s'g} hUuf, hldg jf ejg pk/ bfaL
u/]df ;DalGwt dfnkf]t sfof{nonfO{ hfgsf/L lbg' kg]{5 / pQm

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

sfof{non] To:tf] hUuf hldg jf ejg s;}nfO{ a]rlavg jf :jfldTj x:tfGt/0f

gx'g] u/L /f]Ssf /fVg' kg]{5 .

;DklQ sAhf ug'{kg]{

!)%-#_M ljefun] pkbkmf -!_ jf -@_ adf]lhdsf] ;"rgf s/ aSof}tf /x]sf]
JolQmnfO{ lbPkl5 b]xfo adf]lhd ug{ ;Sg]5 M–
-s_ s'g} klg ;dodf ;f] ;"rgfdf plNnlvt d"t{ ;DklQ sAhfdf lng],
-v_ d"t{ ;DklQ sAhfdf lng] k|of]hgsf] nflu pkbkmf -!_ sf] ;"rgfdf plNnlvt
s'g} kl/;/df s'g} klg ;dodf k|j]z ug{, /
-u_ hUuf hldg jf ejgafx]ssf d"t{ ;DklQsf ;DaGwdf To:tf ;DklQx? s/
aSof}tf /x]sf JolQmsf] vr{df ljefun] pko'Qm ;Dem]sf] s'g} klg :yfgdf
/fVg .

bfaLsf] ;Ldf lgwf{/0f ug'{kg]{

!)$-#_M pkbkmf -@_ adf]lhd ;DklQdfly bfaL ubf{ To:tf] JolQmn]
a'emfpg' kg]{ s/, To:tf] s/sf ;DaGwdf bkmf !!( adf]lhd a'emfpg' kg]{
Aofh, bfaL / lnnfd laqmL ubf{ nfu]sf vr{x?sf] xb;Dd dfq bfaL
l;h{gf x'g]5 .
!)$-*_M pkbkmf -#_ adf]lhd nfUg] vr{sf ;DjGwdf ljefun] oyfzL3| s/
aSof}tf /x]sf JolQmnfO{ b]xfosf s'/fx? v'nfO{ ;"rgf lbg' kg]{5 M–
-s_ To:tf] ;"rgf lbg' cufl8 s/ aSof}tf /x]sf] JolQmsf] ;DklQsf ;DaGwdf
bfaL / lnnfd laqmL afkt ljefun] u/]sf vr{x?, /
-v_ To:tf vr{x? s/ aSof}tf /x]sf] JolQmn] ljefunfO{ a'emfpg'kg]{ ldlt .
:ki6Ls/0f M o; bkmfsf] k|of]hgsf] nflu æbfaL / lnnfd laqmL ubf{ u/]sf]
vr{Æ eGgfn] b]xfo adf]lhd ljefun] u/]sf] jf ug'{kg]{ vr{ ;Demg'
k5{ M–
-s_ ;f] ;DklQ pk/sf] bfaL l;h{gf jf km's'jf ug]{ ;DaGwdf o; bkmf adf]lhd
ljefun] u/]sf] jf ug'{kg]{ vr{, jf
-v_ bfaL ul/Psf] ;DklQ sAhfdf lng], cfkm";Fu /fVg] / lnnfd laqmL ug]
{ ;DaGwdf bkmf !)% adf]lhd ljefun] u/]sf] jf ug'{kg]{ vr{ .
g]kfn ;/sf/sf] bfaL l;h{gf ePsf] ;DklQsf] km's'jf
!)$-%_M s/ aSof}tf /x]sf] JolQmn] a'emfpg'kg{] pkbkmf -@_ adf]lhd
ul/Psf] bfaLaf6 vfldPsf] pkbkmf -#_ adf]lhdsf] ;Dk"0f{ /sd
ljefunfO{ a'emfPdf bfaL ul/Psf] ;DklQ km's'jf x'g]5 .
!)$-&_M pkbkmf -%_ adf]lhd hUuf, hldg / ejg pk/sf] bfaL km's'jf
ug'{kg]{ ePdf ljefun] ;f]sf] hfgsf/L dfnkf]t sfof{nodf lbg' kg]{5 .

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

To:tf] hfgsf/L k|fKt ePkl5 dfnkf]t sfof{non] To:tf] /f]Ssf ePsf] hUuf
hldg / ejgsf] km's'jf ul/lbg' kg]{5 .

g]kfn ;/sf/sf] bfaL l;h{gf ePsf] ;DklQsf] lnnfd laqmL u/L aSof}tf s/ c;'n
ug]{
ljefun] s/ aSof}tf /fVg] s'g} JolQmsf] ;DklQdf bfaL u/]kZrft klg ;f] JolQmn]
cfkm\gf] aSof}tf s/ bflvnf gu/]df ;f] JolQmsf] s/ aSof}tf c;'n pk/ ug]{ k|
of]hgsf nflu ljefun] pQm ;DklQ lnnfd laqmL ug'{kg]{ x'G5 .

bfaL u/]sf] ;DklQsf] lnnfd laqmL M

lnnfd laqmLsf] ;"rgf lbg'kg]{
!)%-!_M s/ ASof}tf /x]sf] JolQm;Fu /x]sf] bfaL u/]sf] ;DklQ lnnfd laqmL
ug]{ ;"rgf ljefun] s/ aSof}tf /x]sf] JolQmnfO{ lbg' kg]{5 .
!)%-@_M pkbkmf -!_ adf]lhd lbOPsf] ;"rgfnfO{ bkmf !)$ sf] pkbkmf -
@_ adf]lhd lbOPsf] ;"rgfdf ;dfj]z ug{ jf To:tf] ;"rgf;Fu ;+nUg
ul/lbg ;lsg]5 . o:tf] ;"rgfdf b]xfosf s'/fx? :ki6 ¿kdf v'nfO{ s/
aSof}tf /x]sf] JolQmnfO{ lbg' kg]{5 M–
-s_ bfaL u/]sf] ;DklQ, ;f] ;DklQ lnnfd jf laqmL ul/g] tl/sf / ;do, /
-v_ d"t{ ;DklQsf] ;DaGwdf ljefun] ;f] ;DklQ sAhfdf lng] tl/sf / :yfg .

lnnfd laqmL ul/g] ;DklQ sAhfdf lng'kg]{

!)%-#_M ljefun] pkbkmf -!_ jf -@_ adf]lhdsf] ;"rgf s/ aSof}tf /x]sf]
JolQmnfO{ lbPkl5 b]xfo adf]lhd ug{ ;Sg]5 M–
-s_ s'g} klg ;dodf ;f] ;"rgfdf plNnlvt d"t{ ;DklQ sAhfdf lng],
-v_ d"t{ ;DklQ sAhfdf lng] k|of]hgsf] nflu pkbkmf -!_ sf] ;"rgfdf plNnlvt
s'g} kl/;/df s'g} klg ;dodf k|j]z ug{, /
-u_ hUuf hldg jf ejg afx]ssf d"t{ ;DklQsf ;DaGwdf To:tf ;DklQx? s/
aSof}tf /x]sf JolQmsf] vr{df ljefun] pko'Qm ;Dem]sf] s'g} klg :yfgdf
/fVg .

bfaL ul/Psf] ;DklQ lnnfd laqmL ug]{

s/ aSof}tf /x]sf] JolQmsf] bfaL ul/Psf] ;DklQ lnnfd laqmL ug]{ ;DaGwdf
P]gsf] bkmf !)% sf] pkbkmf -$_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 .

!)%-$_M ljefun] pkbkmf -!_ adf]lhdsf] ;"rgf s/ aSof}tf /x]sf]

JolQmnfO{ lbPsf]df b]xfosf] ;dodf To:tf bfaL u/]sf] ;DklQ ;fj{hlgs

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

¿kdf lnnfd laqmL ug{ jf pko'Qm ;Dem]sf] tl/sfaf6 To:tf] ;DklQsf]

a]rlavg jf rng ug{ ;Sg]5 M–
-s_ bfaL u/]sf] ;DklQ hUuf hldg jf ejg ePdf pkbkmf -#_ adf]lhd
To:tf] ;DklQ sAhfdf lnPsf] ldltn] tL; lbgkl5,
-v_ bfaL u/]sf] ;DklQ gfz x'g] d"t{ ;DklQ ePdf pkbkmf -#_ adf]lhd
sAhfdf lnPsf] Ps lbgkl5 ,
-u_ bfaL u/]sf] ;DklQ v08 -s_ jf -v_ df plNnlvt ;DklQ afx]ssf d"t{ ;DklQ
ePdf pkbkmf -#_ adf]lhd sAhfdf lnPsf] bz lbgkl5, /
-3_ cGo s'g} lsl;dsf] ;DklQ ePdf pkbkmf -#_ adf]lhd To:tf] ;DklQ sAhfdf
lnPsf] bz lbgkl5 .

To:t} bfaL ul/Psf] ;DklQ lnnfd laqmL ug]{ ;Gbe{df ckgfpg'kg]

{ sfo{ljlwsf ;DaGwdf lgodfjnLsf] lgod #% df b]xfo adf]lhdsf] Joj:yf /x]sf]
5.

#%-!_ ljefun] P]gsf] bkmf !)% sf] pkbkmf -#_ adf]lhd sAhfdf lnPsf]
;DklQ ;f] ;DklQsf] k|s[lt cg';f/ laqmL ug{ pko'Qm :yfg ;d]tnfO{
ljrf/ u/L lnnfd laqmL ug{] :yfg lglZrt ug]{5 .
#%-@_ ljefun] sAhfdf lnPsf] ;DklQ P]gsf] bkmf !)% sf] pkbkmf -$_
sf] cwLgdf /xL b]xfo adf]lhd lnnfd laqmL ug'{ kg]{5 M–
-s_ ;Dej eP;Dd pklgod -!_ df pNn]v ePsf] :yfgsf] sDtLdf Pp6f :yfgLo
klqsfdf lnnfd laqmLsf] af/]df kGw| lbgsf] ;"rgf k|sflzt ug]{,
t/ ;8L unL gfl;O{ hfg] ;DklQsf] xsdf of] Joj:yf nfu" x'g] 5}g .
-v_ pklgod -!_ df pNn]v ePsf] :yfgsf] ;a}eGbf glhssf] :yfgLo k|zf;gsf]
k|ltlglw / glhssf] cGo s'g} ;/sf/L sfof{nosf] k|ltlglwsf] /f]xj/df
lnnfd x'g] ;DklQsf] ahf/ df]n lglZrt ug]{ .
#%-#_ lnnfd a9fa9 ubf{ pklgod -!_ df pNn]v ePsf] :yfgsf] ;a}eGbf
glhssf] :yfgLo k|zf;gsf] k|ltlglwsf] /f]xj/df a9fa9 ug{' kg{]5 /
lnnfddf efu lng] JolQmn] pklgod -@_ sf] v08 -v_ adf]lhd lglZrt
ul/Psf] ahf/ df]ndf lsGg k|:tfj gu/];Dd laqmL ul/g] 5]}g .
#%-$_ pklgod -#_ adf]lhd lnnfd ubf{ pklgod -@_ sf] v08 -v_ adf]lhd
lglZrt ul/Psf] ahf/ df]neGbf 36L df]n cfPsf] ;DklQsf] pklgod -
@_ sf] v08 -s_ adf]lhd ;ft lbgsf] ;"rgf k|sflzt u/L bf]>f] k6s
lnnfd a9fa9 ug'{ kg]{5 .
#%-%_ pklgod -$_ adf]lhd lnnfd a9fa9 ubf{ klg pklgod -@_ sf] v08
-v_ adf]lhd lglZrt ul/Psf] ahf/ df]neGbf 36L df]n ePdf pklgod -
7
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

@_ sf] v08 - s_ adf]lhd tLg lbgsf] ;"rgf k|sflzt u/L t];|f] k6s
lnnfd a9fa9 u/L hlt;'s} df]n cfP klg lnnfd laqmL ug{ ;lsg]5 .
#%-^_ lnnfd laqmLdf ;DklQ ;sf/ ug]{ JolQmnfO{ ljefun] rng
k'hL{ lbg' kg]{5 .

lnnfd laqmLaf6 k|fKt /sdaf6 aSof}tf s/ ldnfg ug]{

!)%-%_M pkbkmf -$_ adf]lhd lnnfd laqmLaf6 k|fKt /sdaf6 ;j{k|yd
lnnfd laqmL ul/Psf] ;DklQsf] bfaL / lnnfd laqmL ubf{ u/]sf]
vr{ s6fO{g]5 . o;/L vr{ s§L u/L ;s]kl5 a'emfpg'kg]{ s/ / bkmf !!
( adf]lhd ;f] s/sf ;DaGwdf a'emfpg'kg]{ Aofh s6fOg]5 / To;kl5
s'g} /sd afFsL /xg cfPdf To:tf] /sd s/ aSof}tf /x]sf
JolQmnfO{ lkmtf{ lbg' kg]{5 .

s/ ldnfg ul/Psf] ;"rgf lbg'kg]{

!)%-^_ lnnfd laqmLaf6 k|fKt /sd pkbkmf -%_ adf]lhd ldnfg ul/;s]kl5
ljefun] ;f] ldnfgsf] k|lqmof vn' fOPsf] lnlvt ;"rgf s/ aSof}tf /x]sf
JolQmnfO{ lbg' kg]{5 .
lnnfd laqmLaf6 k|fKt /sd aSof}tf c;'n ug{ ck'u ePdf yk sf/afxL ug]{
!)%-&_M lnnfd laqmLaf6 k|fKt /sdnfO{ pkbkmf -%_ adf]lhdsf] k|lqmof
ckgfO{ ldnfg ubf{ ;f] pkbkmfdf plNnlvt vr{, s/ / Aofh afktsf] /sd
k"0f{ ¿kdf e'QmfgL ug{ ckof{Kt ePdf ljefun] gk'u /sd c;"n pk/
ug{ bkmf !)$, !!! jf o; bkmf adf]lhd k'gM sf/afxL k|f/De ug'{ kg]{5 .

P]gsf] bkmf !)% sf] k|of]hgsf] nflu bfaL u/]sf] ;DklQ, bfaL / lnnfd laqmL
ubf{ u/]sf] vr{ tyf s/ aSof}tf /x]sf] JolQmsf ;DaGwdf lgDgfg';f/sf] :ki6Ls/0f
lbOPsf] 5 M–
-s_ æbfaL u/]sf] ;DklQÆ eGgfn] s/ s§L ug]{ Ph]G6n] bkmf !)# sf]
pkbkmf -@_ jf bkmf !)$ sf] pkbkmf -@_ df plNnlvt s/ aSof}tf /x]sf]
JolQmsf] ;DklQ ;Demg'k5{ .
-v_ æbfaL / lnnfd laqmL ubf{ u/]sf] vr{Æ eGgfn] bkmf !)$ adf]lhd
bfaL / lnnfd laqmL ubf{ u/]sf] vr{ ;Demg' k5{ .
-u_ æs/ aSof}tf /x]sf] JolQmÆ eGgfn] bkmf !)# / !)$ df plNnlvt s/ s§L ug]
{ JolQm ;d]tnfO{ ;Demg' k5{ .

lgsfosf clws[t sd{rf/Laf6 aSof}tf s/sf] c;'nL

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

!)&-!_M s'g} lgsfon] o; P]g adf]lhd kfng ug'{kg]{ s'g} s'/f kfng
gu/]df ;f] ;dodf ;f] lgsfosf] clws[tsf] ¿kdf sfo{ ug]{ k|To]s
JolQm ;f]sf] lgldQ lhDd]jf/ x'g]5g\ .
!)&-@_M s'g} lgsfon] s/ a'emfO{ ;Sg'kg]{ ldlt;Dd s/ ga'emfO{ s;"/
u/]df ;f] lgsfosf tTsfn axfn /x]sf jf ^ dlxgf cl3;Dd axfn /x]sf k|To]s
clws[tx? ;+o'Qm jf 5'§f5'§} ¿kdf ;f] s/ a'emfpg lhDd]jf/ x'g]5g\ .
!)&-#_M pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg ;f] pkbkmfx?
b]xfosf cj:yfdf nfu" x'g] 5}gg\ M–
-s_ ;f] JolQmsf] hfgsf/L jf dGh'/L lagf ;f] lgsfon] To:tf] s;"/ u/]sf] cj:yfdf,
/
-v_ To:tf] s;"/ x'g glbg ;f] JolQmn] To:t} ;dfg kl/l:yltx?df ;fdfGo dfgjLo
ljj]s k|of]u ug]{ JolQmn] ckgfpg] ;Ddsf] xf]lzof/L, kl/>d / ;Lk
ckgfPsf] jf k|of]u u/]sf] ePdf .
!)&-$_M s'g} JolQmn] pkbkmf -@_ adf]lhd j'emfpg'kg]{ s/ bflvnf
u/]df ;f] JolQmn] b]xfo adf]lhd ug{ ;Sg]5 M–
-s_ lghn] To;/L bflvnf u/]sf] /sd ;f] lgsfoaf6 c;"n pk/ ug{,
-v_ v08 -s_ sf] k|of]hgsf] nflu To;/L bflvnf u/]sf] /sdeGbf a9L gx'g] u/L
lghsf] sAhfdf /x]sf] jf /xg cfpg] ;f] lgsfosf] b|Ao ;d]tsf ;DklQ cfˆgf]
cwLgdf /fVg .
!)&-%_M pkbfkmf -$_ sf] v08 -v_ adf]lhd s'g} JolQmn] s'g} ;DklQ
cwLgdf lnPdf To:tf] JolQm pk/ ;f] lgsfo jf cGo s'g} JolQmn] s'g}
bfaL ug{ kfpg] 5}g .
o; bkmfsf] k|of]hgsf] nflu æs'g} lgsfosf clws[tÆ eGgfn] ;f] lgsfosf]
Joj:yfks jf ;f] x}l;otdf sfo{ ug]{ s'g} JolQm ;Demg' k5{ .

k|fksaf6 s/sf] c;'nL

P]gsf] bkmf !)* sf] :ki6Ls/0f sf] v08 -s_ df ;f] bkmfdf aSof}tf s/ ;+sngsf] k|
of]hgsf nflu k|fksnfO{ b]xfo adf]lhd kl/eflift ul/Psf] 5 .
æk|fksÆ eGgfn] b]xfosf s'g} JolQm ;Demg' k5{ M–
-!_ lnlSj8]6/,
-@_ s'g} ;DklQ jf lgsfosf ;DaGwdf k|fkssf] ¿kdf cbfnt aflx/af6 jf cbfntaf6
lgo'Qm JolQm,
-#_ aGwsL lnO{ ;DklQ sJhfdf /fVg] JolQm,
-$_ d[ts k|fs[lts JolQmsf] ;DklQsf] k|ToIf xsjfnf, k|zf;s jf bfdsfd ug]
{ JolQm, jf
-%_ c;Ifd k|fs[lts JolQmsf] sfd sf/afxL ul/lbg] s'g} JolQm .

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

!)*-!_M k|To]s k|fksn] k|fkssf] kbdf lgo'Qm ePsf] ldlt jf g]kfnl:yt

s'g} ;DklQ sAhfdf lnPsf] ldltdWo] h'g cl3Nnf] x'G5 ;f] ldltn] kGw|
lbgleq ljefunfO{ lnlvt ¿kdf ;f] s'/fsf] ;"rgf lbg' kg]{5 .
!)*-@_M s/ aSof}tf /fVg] JolQmn] bflvnf ug'{kg]{ /sdsf] ;DaGwdf ljefun]
lnlvt ;"rgf k|fksnfO{ lbg' kg]{5 .
!)*-#_M pkbkmf -@_ adf]lhdsf] ;"rgf k|fKt u/]kl5 k|fksn] b]xfo adf]lhd
ug'{ kg]{5 M–
-s_ k|fkssf] sAhfdf cfPsf] ;DklQsf] cfjZos lx:;f laqmL u/L cfPsf] /sdaf6
bkmf !)# sf] pkbkmf -@_ sf] v08 -u_ sf] cwLgdf /xL pkbkmf -@_
adf]lhd bflvnf ug'{kg]{ s/eGbf cu|flwsf/ /x]sf] s'g} C0f eP To:tf] C0f
afkt e'QmfgL u/L ;f] pkbkmf cGtu{t ljefun] ;"lrt u/]sf] /sd
5'6\ofO{ /fVg'kg{], /
-v_ s/ aSof}tf /fVg] JolQmsf] tkm{af6 lghsf] s/ bfloTj afkt To;/L 5'6\
ofOPsf] /sd ljefudf bflvnf ug'{kg]{ .
!)*-$_M k|fksn] pkbkmf -#_ adf]lhd s'g} /sd 5'6\ofO{ g/fv]sf] xb;Dd
To:tf] s/ aSof}tf /fVg] JolQmsf] tkm{af6 bflvnf ug'{kg]{ s/ bfloTj
a/fa/sf] /sd ljefudf bflvnf ug]{ JolQmut bfloTj k|fkssf] x'g]5 .
t/, bflvnf u/]sf] /sd s/ aSof}tf /x]sf] JolQmaf6 k|fksn] c;"n pk/ ul/lng ;Sg]5
.

s/ aSof}tf /fVg] JolQmnfO{ /sd ltg'{kg]{ JolQmaf6 s/ c;'n ug]{

!)(-!_M s'g} s/ aSof}tf /fVg] JolQmn] s/ a'emfO;Sg'kg]{ ldlt;Dd s/
ga'emfO{ afFsL /fv]df b]xfo adf]lhdsf] s'g} klg
e'QmfgLstf{nfO{ ljefun] lnlvt ;"rgf lbP/ s/ aSof}tf /fVg] JolQmsf]
tkm{af6 a'emfpg'kg]{ s/sf] xb;Ddsf] /sd ;f] ;"rgfdf plNnlvt ldltleq
ljefudf bflvnf ug{ cfb]z lbg ;Sg]5 M–
-s_ s/ aSof}tf /fVg] JolQmnfO{ /sd a'emfpg'kg]{ JolQm,
-v_ s/ aSof}tf /fVg] JolQmsf] nflu jf lghsf] tkm{af6 b|Ao /fVg] JolQm,
-u_ s/ aSof}tf /fVg] JolQmnfO{ a'emfpg] u/L s'g} t];|f] JolQmsf] tkm{af6
b|Ao /fVg] JolQm, jf
-3_ t];|f] kIfaf6 ;f] b|Ao s/ aSof}tf /fVg] JolQmnfO{ a'emfpg] clVtof/L
kfPsf] JolQm .
!)(-@_M ljefun] pkbkmf -!_ adf]lhd e'QmfgLstf{nfO{ lbPsf] ;"rgfsf] k|
ltlnlk s/ aSof}tf /fVg] JolQmnfO{ lbg' kg]{5 .
!)(-#_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg ;f] pkbkmf
adf]lhdsf] ;"rgfdf plNnlvt ldlt v08 -s_ / -v_ df plNnlvt ldlteGbf
cl3Nnf] x'g ;Sg] 5}g M–

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

-s_ ;f] /sd s/ aSof}tf /fVg] JolQmnfO{ a'emfpg'kg]{ ldlt jf lghsf] tkm{af6
To:tf] /sd /fv]sf] ldlt, /
-v_ pkbkmf -@_ adf]lhd ;"rgf lbPsf] ldlt .
!)(-$_M pkbkmf -!_ adf]lhd e'QmfgLstf{n] ;f] pkbkmf adf]lhd bflvnf
u/]sf] /sd s/ aSof}tf /fVg] JolQmnfO{ e'QmfgL u/] ;/x dflgg]5 .
o:tf] /sd s/ aSof}tf /fVg] JolQm jf cGo s'g} JolQmn] e'QmfgLstf{;Fu
bfaL ug{ kfpg] 5}g .

ljefusf] bfloTj
s_ /sd a'emfpg' kg]{ JolQmnfO{ s/ aSof}tf a/fa/sf] /sd a'emfpg cfb]z
lbg'kg]{
v_ s/ aSof}tf /fVg] JolQmnfO{ hfgsf/L lbg'kg]{

u}/ afl;Gbf JolQmsf] Ph]G6af6 s/ c;'nL

!!)-!_M s'g} s/ aSof}tf /fVg] u}/ afl;Gbf JolQmn] s/ a'emfO{ ;Sg'kg]
{ ldlt;Dd s/ ga'emfO{ afFsL /fv]df ljefun] To;/L s/ aSof}tf /fVg]
JolQmsf] :jfldTjdf /x]sf] s'g} klg ;DklQ cfˆgf] sAhfdf /fVg] s'g}
JolQmnfO{ lnlvt ;"rgf lbP/ ;f] ;DklQsf] ahf/ d"No a/fa/sf] /sdaf6
To:tf] s/ aSof}tf /fVg] JolQmn] a'emfpg'kg]{ s/sf] /sdeGbf a9L gx'g]
u/L ;f] t];|f] kIfsf] s/ bfloTj ;DaGwdf s/ aSof}tf /fVg] JolQmsf]
tkm{af6 ;f] ;"rgfdf plNnlvt ldltleq s/ a'emfpg cfb]z lbg ;Sg]5 .
!!)-@_M s'g} JolQmn] pkbkmf -!_ adf]lhdsf] cfb]z cg';f/ s/ /sd a'emfPdf
lghn] b]xfo adf]lhd ug{ ;Sg]5 M–
-s_ ;f] JolQmn] s/ aSof}tf /fVg] JolQmaf6 To:tf] e'QmfgL /sd c;'n pk/
ug{,
-v_ v08 -s_ sf] k|of]hgsf] nflu ;f] JolQmsf] cfˆgf] sAhfdf /x]sf] jf sAhfdf
/xg cfpg] s/ aSof}tf /fVg] JolQmsf] /sd ;d]tsf] s'g} klg ;DklQ To;/L
e'QmfgL ul/Psf] /sdeGbf a9L gx'g] u/L cfˆgf] cwLgdf lng .
!!)-#_M pkbfkmf -@_ sf] v08 -v_ adf]lhd s'g} JolQmn] s'g} ;DklQ
cwLgdf lnPdf To:tf] JolQm pk/ s/ aSof}tf /fVg] JolQm jf cGo s'g}
JolQmn] s'g} klg bfaL ug{ kfpg] 5}g .

;+o'Qm pkqmdsf] s/ e'QmfgLsf] lhDd]jf/L

!!)v= ;+o'Qm pkqmd -HjfOG6 e]Gr/_ df ;+nUg JolQm cfkm" ;+nUg
/x]sf] ;+o'Qm pkqmd -HjfOG6 e]Gr/_ sf] s/ bfloTj e'Qmfg ug]{ k|
of]hgsf nflu ;+o'Qm jf 5'§f5'§} ¿kdf lhDd]jf/ x'g]5g\ .

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

Joj;fosf] jf:tljs k|ltkmn k|fKt ug]{ JolQm lhDd]jf/ x'g]

!!)u= Joj;fosf] jf:tljs k|ltkmn k|fKt ug]{ JolQm Joj;fo btf{ ePsf]
JolQmeGbf km/s ePsf] k|dfl0ft ePdf To:tf] Joj;fosf] s/ e'QmfgL ug]{
bfloTj To:tf] k|ltkmn k|fKt ug]{ JolQmsf] x'g]5 .

s/ aSof}tf /x]sf] JolQmn] aSof}tf s/ bflvnf gu/]df d'2f bfo/ ug]{

!!! s/ bflvnf ug'{kg]{ Dofbleq s/ bflvnf gug]{ JolQmaf6 s/ c;'nLsf nflu
ljefun] ;DalGwt lhNnf cbfntdf d'2f bfo/ ug{ ;Sg]5 .

ls:tfaGbLdf aSof}tf s/ c;'nL

!!)s=M bkmf !!! adf]lhd d'2f rnfpg' cufj} s'g} JolQmn] ltg]{ aSof}tf /sd
ls:tfaGbLdf ltg{ lnlvt cg'/f]w u/]df s/ clws[tn] dgfl;j Dofb
lbO{ ls:tfaGbLdf ltg{ :jLs[lt lbg ;Sg]5 .

s/ aSof}tf /x]sf] JolQmnfO{ ljb]z hfg k|ltaGw nufpg ;lsg]

!)^-!_M s'g} JolQmn] s/ bflvnf ug'{kg]{ ldltleq s/ bflvnf gu/]df ljefun]
To:tf] JolQmnfO{ s/ bflvnf ug{ ;"rgf lbPsf] ;do e'QmfgL ePsf]
ldltb]lv &@ 306f;Ddsf nflu g]kfn ;/sf/sf] ;DalGwt
sfof{nonfO{ lnlvt ;"rgf lbO{ ;f] JolQmnfO{ b]zaf6 aflx/ hfgaf6
/f]Sg] cfb]z lbg ;Sg]5 .
!)^-@_M pkbkmf -!_ df plNnlvt ;dofjlwdf yk ug{'kg]{ ePdf
ljefun] ;DalGwt pRr cbfntsf] k"j{ :jLs[lt lng' kg]{5 .
!)^-#_M pkbkmf -!_ adf]lhdsf] JolQmn] s/ bflvnf u/]df jf s/ bflvnf ug]
{ ;DaGwdf ;Gtf]ifhgs Joj:yf u/]sf] ljefunfO{ nfu]df pkbkmf -!_
adf]lhd ;DalGwt sfof{nonfO{ ;"rgf lbO{ To:tf] cfb]z
lkmtf{ lng ;Sg]5 .

aSof}tf s/ ldGxf
!!@-!_M s'g} JolQmn] a'emfpg'kg]{ s/ c;'n pk/ ug{ g;lsg] ePdf g]kfn
;/sf/n] To:tf] s/ cf+lzs jf k"0f{ ¿kdf ldgfxf lbg ;Sg]5 .
!!@-@_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg g]kfn ;/sf/n]
kl/R5]b–@@ adf]lhd nufOPsf] z'Ns tyf Aofh k"/} jf cf+lzs ¿kdf
ldgfxf lbg ;Sg]5 .

a9L bflvnf u/]sf] s/ ldnfg jf lkmtf{

s_ s/ s§L x'g' gkg]{ e'QmfgLdf s/ s§L ePdf jf a9L b/df s/ s§L ePdf

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

pbfx/0f @*=!%=!M dfgf}+, pQd k|;fb d"=c=s/ ;d]tdf btf{ /x]sf n]vf Joj;foL
x'g\ . pgn] cf=j=@)&%.&^ df ;f] Joj;foaf6 ?=%,)),)))÷–cfo cfh{g u/]sf 5g\ /
lt ;a} e'QmfgL k|fKt ubf{ ;a} e'QmfgLstf{n] !=% k|ltztsf] ;§f !% k|ltztsf b/n]
s/ s§L ul/lbPsf /x]5g\ . o:tf] cj:yfdf pgn] cfkm\gf] s/ lgwf{/0f cg';f/ ltg'{kg]
{ s/ eGbf lghsf] s/ s§L eO{ bflvnf ePsf] s/ a9L x'g ;Qm5 / o;/L a9L s§L ePsf]
/sd lghn] lkmtf{ kfpg ;Sb5g\ .
Example 28.15.1: Suppose, Uttam Prasad is a professional accountant registered in VAT. In FY
2075/76, he has earned Rs. 500,000 from that business and on receipt of all such payments, the
withholding agent has deducted 15% tax at source instead of 1.5%. In this case, withholding amount
deposited shall exceed his tax liability derived as per income tax assessment and such excess tax shall
be refunded to him.

v_ s/ 5'6 kfPsf] JolQmsf] s/ s§L ePdf

pbfx/0f @*=!%=@M dfgf}+, ;Lk ljsf; s]Gb| ;Lkd"ns tflnd lbg] s/ 5'6 k|fKt
u}/ ;/sf/L ;+:yf xf] . cf=j=@)&%.&^ df o; ;+:yfn] cy{ dGqfnosf] cfu|x
adf]lhd Pjd\ pQm ;+:yfsf] p2]Zo adf]lhd Ps ;Lkd"ns tflnd ;~rfng u/]sf] lyof] .
o; afkt cy{ dGqfnon] ;Demf}tfadf]lhd e'QmfgL ug'{kg]{ ?=@,)),)))÷–
e'QmfgL ubf{ ?=#),)))÷– s/ s§L u/L bflvnf ul/lbof] . o; ;+:yfn] o; cf=j=df
cfkm\gf] p2]Zo ljkl/tsf] s'g} sfo{ gu/]sf] / s/ ltg'{kg]{ cfo cfh{g gu/]sf]
cj:yfdf o; ;+:yfn] ?=#),)))÷–a9L s/ bflvnf u/]sf] 7x5{ / To:tf] /sd lkmtf{ bfaL
ug{ ;Sb5 .
Example 28.15.2: Suppose, Skill Development Centre is tax exempted non-governmental
organization which provides training. In FY 2075/76, the organization has functioned skillful training
as per its objectives and the request of Ministry of Finance. As per the agreement, Ministry of Finance
deducted Rs. 30,000 on payment of Rs. 200,000 and deposited to Revenue Office. As the organization
has not operated any acitivites opposed to its objectives and no other taxable income is earned so it is
confirmed that Rs. 30,000 tax deducted at source will be excess tax deposited by that organization and
it can claim refund of such tax.

u_ s'g} JolQmn] ls:tfdf lt/]sf] cg'dflgt s/eGbf s/ lgwf{/0f adf]lhd ltg'{kg]

{ s/ 36L ePdf
pbfx/0f @*=!%=#M dfgf}+, Pg\= Pg\= sDkgLn] cf=j=@)&%.&^ df
cfkmgf] cfo ?=tLg s/f]8 x'g] cg'dfg u/L cg'dflgt s/ ?=&%,)),)))÷– ls:tfaGbLdf
bflvnf u/]sf] /x]5 . t/ ;f] sDkgLn] cfkm\gf] s/ lgwf{/0f ubf{ ltg'{kg]{ s/ ?=
%),)),)))÷– dfq x'g cfof] . o; cj:yfdf ;f] sDkgLn] bflvnf u/]sf] s/ ;f] sDkgLn]
ltg'{kg]{ s/eGbf a9L ePsf]n] To:tf] a9L bflvnf /sd lkmtf{ bfaL ug{ ;Sb5 .
Example 28.15.3: Suppose, in FY 2075/76, N. Company has estimated its income Rs. 3 crore and has
deposited Rs. 75 lakhs as estimated tax on a installment basis. But, while assessing its tax liability by
the company, it came to Rs. 50 lakhs. In this case, the tax paid by the company is more than it tax
liability, such excess tax deposited can be claimed for refund.

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

3_ ljefun] u/]sf] ;+zo, ;+zf]lwt jf k'gM ;+zf]lwt s/ lgwf{/0f cg';f/ s'g}

JolQmn] lt/]sf] s/ ltg'{ gkg]{ ePdf
pbfx/0f @*=!%=$M dfgf}+, Pg\= Pg\= sDkgLn] cf=j=@)&%.&^ df cfkm\
gf] s/ lgwf{/0f ubf{ ltg'{kg]{ s/ ?=%),)),)))÷–lgwf{/0f u/L ;f] /sd bflvnf
u/]sf] /x]5 . sfof{non] ;f] sDkgLsf] ;+zf]lwt s/ lgwf{/0f u/L ;f] cfo jif{sf] nflu
s/, z'Ns / Aofh u/L yk ?=!@,)),)))÷–s/ ltg{ cfb]z lbof] . ;f] lg0f{o sDkgLnfO{
lrQ ga'em]sf] x'Fbf sDkgLn] pQm /sdsf] Ps rf}yfO /sd ?=#,)),)))÷–s/ bflvnf
u/L ljefudf k|zf;sLo k'g/fjnf]sgsf nflu lgj]bg lbof] . ljefun] ;f] sDkgLn]
sfof{non] ltg{ cfb]z lbPsf] yk s/dWo] ?=@,)),)))÷–dfq ltg'{kg]{ 7x/fof] . o;
cj:yfdf pQm sDkgLn] lt/]sf] ?=#,)),)))÷–df ljefun] ltg'{kg]{ 7x/fPsf] ?
=@,)),)))÷–s6fO afFsL x'g] /sd ;f] sDkgLn] a9L bflvnf u/]sf] s/ x'G5 / To:tf]
a9L bflvnf /sd lkmtf{ bfaL ug{ ;Sb5 .
Example 28.15.4: Suppose, in FY 2075/76, N.N. Company has assessed its tax liability Rs. 50 lakhs
and deposited the same. The office conducted amended assessment for that income year and ordered
to deposit Rs. 12 lakhs as tax, penalty and interest. The company is not satisfied with decision of the
office and by paying one-fourth of the amount Rs. 3 lakhs, applied for administrative review in the
department. The department decided the tax liability of Rs. 2 lakhs out of the ordered amount. In this
case, out of the amount paid Rs. 3 lakhs by that company, Rs. 2 lakhs shall be adjusted and balance
shall be excess tax which can be claimed for refund.

ª_ s'g} JolQmn] e"nn] s/ bflvnf u/]df

!!#-!_M s'g} JolQmn] cfkm"n] bflvnf ug'{kg]{ s/ bfloTjeGbf a9L x'g]
u/L s/ a'emfPsf]df a9L bflvnf u/]sf] s/ /sd lghn] o; P]g adf]lhd bflvnf
ug'{kg]{ s/ /sdaf6 36fpg ljefun] lgb]{zg lbg ;Sg]5 . o;/L 36fpFbf a9L x'g
uPsf] hlt /sd ljefun] ;DalGwt JolQmnfO{ lkmtf{ ug'{ kg]{5 .
!!#-@_M s'g} JolQmn] bkmf !!( adf]lhd bflvnf u/]sf] Aofh;Fu ;DalGwt s/
bflvnf ug{ gkg]{ ePdf ljefun] o:tf] Aofh ;f] JolQmnfO{ lkmtf{ ug'{ kg]
{5 .

bflvnf u/]sf] / bflvnf ug'{kg]{ s/sf] lx;fa

pbfx/0f @*=!%=%M dfgf}+, /fd gf/fo0f cfkm\g} 3/df cf}iflw Jofkf/ ub{5g\ .
pgn] cf=@)&%.&^ df % s/f]8 ?k}ofsFf] sf/f]af/ u/]sf /x]5g\ / ;f] sf/fa]f/af6
cfkm"nfO{ k|fKt ePsf] cfodf % nfv ?k}ofF s/ lgwf{/0f u/L cfo ljj/0f k]z u/] . ;f]
cf=j=df pgn] ls:tfaGbL s/sf] ¿kdf % nfv ?k}ofF bflvnf u/] . pgn] >LdtLsf gfpFdf
kmfOgfG; sDkgLdf d'2tL vftfdf !) nfv ?k}ofF /fv]sf /x]5g\ / x/]s jif{ !) k|ltztsf b/n]
Aofh k|fKt ub{5g\ . ;f] kmfOgfG; sDkgLn] ;f] jif{df ?=!),)))÷–Aofh dWo] ?=
%,)))÷– s/ s§L u/L bflvnf ul/lbPsf] / afFsL /sd lghnfO{ e'QmfgL u/]sf] /x]5 .

14
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pgn] ;f] jif{ aL/ c:ktfnnfO{ ! s/f]8 ?k}ofFsf] cf}iflw cfk"lt{ u/]sf /x]5g\ / ;f] /sdsf]
e'QmfgL ubf{ aL/ c:ktfnn] ?=!,%),)))÷–s/ s§L u/L bflvnf ul/lbPsf] /x]5 . o; jif{df
/fd gf/fo0fn] bDktL 5gf}6 u/]sf /x]5g\ . o; cj:yfdf /fd gf/fo0fn] bflvnf u/]sf] s/
b]xfo adf]lhd x'G5 .
ls:tfaGbLdf bflvnf u/]sf] s/ ?=%,)),)))÷–
aL/ c:ktfnn] s/ s§L u/L bflvnf ul/lbPsf] s/ ?=!,%),)))÷–
a}+s Aofhdf s§L u/L bflvnf u/]sf] s/ ?=%,)))÷–
bflvnf ePsf] hDdf s/ ?=^,%%,)))÷–
Example 28.15.5: Suppose, Ram Narayan has medical business in his own house. In FY 2075/76, he
has done total transaction of Rs. 5 crore and out of those transactions, he has submitted income tax
return by assessing tax Rs. 5 lakhs. In that year, he has deposited Rs 5 lakhs as installment tax. He has
deposited Rs. 10 lakhs as fixed deposits in financial institution in the name of his wife and receives
interest at the rate of 10% every year. The financial institution has deducted Rs. 5,000 as tax at source
on interest of Rs. 10,000 in that year and paid balance amount to him. He has supplied medicine of Rs.
1 crore to Bir Hospital and Bir Hospital has deducted tax at source Rs. 150,000 on payment of that
amount. Ram Narayan has opted as couple in that year. In this case, the tax deposited by Ram
Narayan shall as below:
Tax paid in installment Rs. 500,000
Tax deducted and deposited by Bir Hospital Rs. 150,000
Tax deducted and deposited by financial institution on interest Rs. 5,000
Total tax deposited Rs. 655,000

pbfx/0f @*=!%=^M dfgf}+, pbfx/0f @*=!%=% df plNnlvt /fd gf/fo0fsf]

sfof{non] ;+zf]lwt s/ lgwf{/0f u/L lghn] cf=j=@)&%.&^ sf] nflu ltg'{kg]{ hDdf
s/, z'Ns / Aofh ?=^,)),)))÷– sfod ul/lbPsf] /x]5 . o; cj:yfdf /fd gf/fo0fn] bflvnf
ug'{kg]{ s/ ?=^,)),)))÷– x'G5 .
Example 28.15.6: Suppose, in example 28.15.5, the revenue office of Ram Narayan assessed tax of
Rs. 6 lakhs for FY 2075/76 by conducting amended assessment. In this case, the to be deposited by
Ram Narayan will be Rs. 6 lakhs.

s/ ldnfg
pbfx/0f @*=!%=&M dfgf}+, Pg\= Pg\= sDkgLn] cf=j=@)&%.&^ df cfkm\gf] s/
lgwf{/0f ubf{ ltg'{kg]{ s/ ?=%),)),)))÷– lgwf{/0f u/L ;f] /sd bflvnf u/]sf] /x]5 .
sfof{non] ;f] sDkgLsf] ;+zf]lwt s/ lgwf{/0f u/L ;f] cfo jif{sf] nflu s/, z'Ns / Aofh
u/L yk ?=!@,)),)))÷–s/ ltg{ cfb]z lbPsf] /x]5 . ;f] lg0f{o sDkgLnfO{ lrQ ga'em]sf]
x'Fbf sDkgLn] pQm /sdsf] Ps rf}yfO{ /sd ?=#,)),)))÷–s/ bflvnf u/L ljefudf k|zf;sLo
k'g/fjnf]sgsf nflu lgj]bg lbPsf] /x]5 . ljefun] ;f] sDkgLn] sfof{non] ltg{ cfb]z lbPsf]
yk s/dWo] ?=@,)),)))÷–dfq ltg'{kg]{ 7x/fPsf] /x]5 . pQm sDkgLn] lt/]sf] ?
=#,)),)))÷–df ljefun] ltg'{kg]{ 7x/fPsf] ?=@,)),)))÷–s6fO afFsL x'g] /sd ;f]
sDkgLn] a9L bflvnf u/]sf] s/ xf] . pko'{Qm lg0f{osf] cfwf/df sDkgLn] pQm ?
=!,)),)))÷– lkmtf{ kfpg lgj]bg lbPsf] /x]5 . t/ ;f] sDkgLsf] cf=j= @)&$.&% sf] ;
+zf]lwt s/ lgwf{/0f cg';f/ ltg'{kg]{ s/ /sd ?=!,)),)))÷–;f] sDkgLn] ltg{ afFsL /x]sf] 5

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

. o; cj:yfdf ljefun] ;f] sDkgLn] cf=j=@)&%.&^ df a9L bflvnf u/]sf] s/ ?=!,)),)))÷–

cf=j=@)&$.&% sf] ltg{ afFsL s/df ldnfg ug{ lgb]{zg lbg ;Qm5 .
Example 28.15.7: Suppose, in FY 2075/76, N.N. Company has assessed its tax liability Rs. 50 lakhs
and deposited the same. The office conducted amended assessment for that income year and ordered
to deposit Rs. 12 lakhs as tax, penalty and interest. The company is not satisfied with decision of the
office and by paying one-fourth of the amount Rs. 3 lakhs, applied for administrative review in the
department. The department decided the tax liability of Rs. 2 lakhs out of the ordered amount. In this
case, out of the amount paid Rs. 3 lakhs by that company, Rs. 2 lakhs shall be adjusted and balance
shall be excess tax. As per the above decision, company has claimed for refund of excess tax Rs. 1
lakh. But, the company has tax liability of Rs. 1 lakh as per amended assessment for FY 2074/75. In
thic case, the department can adjust the excess tax paid Rs. 1 lakh for FY 2075/76 with tax liability for
FY 2074/75.

s/ lkmtf{ lng lgj]bg lbg'kg]{

!!#-$_M pkbkmf -#_ adf]lhd lgj]bg lbg] JolQmn] To:tf] lgj]bg b]xfosf]
ldltdWo] kl5Nnf] ldltaf6 b'O{ jif{leq lbg' kg]{5 . ;f] Dofbleq lgj]bg
glbPdf pkbkmf -!_ adf]lhdsf] /sd lkmtf{ x'g] 5}gM–
-s_ a9L /sd bflvnf u/]sf] sf/0f pTklQ ePsf] cfo jif{sf] ;dflKt ePsf] ldlt,
-v_ a9L /sd bflvnf ul/Psf] ldlt, jf
-u_ d'2f km};nf ePsf] ldlt .

#^= P]gsf] bkmf !!# sf] pkbkmf -#_ adf]lhd /sd lkmtf{ kfpg dfu
ubf{ ljefun] tf]s]sf] 9fFrfdf lkmtf{ dfu ul/Psf] /sd a9L ePsf] k'i6\
ofO{ ug]{ sfuhft / ljefun] tf]s]sf cGo sfuhftx? ;d]t ;+nUg u/L ljefudf
lgj]bg lbg' kg]{5 .
P]gsf] pko'{Qm Joj:yf cg';f/ s'g} cfo jif{df s'g} JolQmn] a9L s/ bflvnf u/]sf]
eP To;/L a9L bflvnf u/]sf] s/ lgDgfg';f/sf] ldltdWo] h'g kl5Nnf] x'G5 ;f]
ldlt;Dddf lkmtf{ kfpg lgj]bg lbO;Sg' kb{5 .
s_ s'g} JolQmn] s'g} jif{df a9L s/ bflvnf u/]sf] eP To:tf] s/ bflvnf u/]sf]
ldltn] b'O{ jif{leqdf ;f] /sd lkmtf{ kfpg lgj]bg lbg'kb{5 .
pbfx/0f @*=!%=*M dfgf}+, Pg\= Pg\= sDkgLn] cf=j=@)&%.&^ df cfkmgf]
cfo ?=# s/f]8 x'g] cg'dfg u/L cg'dflgt s/ ?=&%,)),)))÷–ls:tfaGbLdf bflvnf u/]sf]
/x]5 . ;f] sDkgLn] klxnf] ls:tf afkt @)&% kf}if d;fGtdf ?=#) nfv, bf]>f] ls:tf afkt
@)&% r}q d;fGtdf ?=@% nfv / t]>f] ls:tf afkt @)&^ cfiff9 @) ut] ?=@) nfv
bflvnf u/]sf] 5 . t/ ;f] sDkgLn] cfkm\gf] s/ lgwf{/0f ubf{ ltg'{kg]{ s/ ?=%),)),)))÷–
dfq x'g cfof] . sfof{non] ;f] sDkgLsf] ;+zf]lwt s/ lgwf{/0f ubf{ yk ?=% nfv s/
bfloTj sfod x'g cfof] / sDkgLn] ;f] s/ lgwf{/0f pk/ ljefudf s'g} lgj]bg lbPg /
sDkgLn] s/ afkt a'emfpg afFsL s'g} /sd /x]sf] cj:yfdf ;f] sDkgLn] bflvnf u/]sf]
s/dWo] ?=@) nfv ;f] sDkgLn] bflvnf u/]sf] a9L s/ x'G5 / sDkgLn] ;f] /sd
lkmtf{ kfpg lgj]bg lbg ;Qm5 . o; sDkgLn] bf];|f] ls:tf;Dddf a'emfPsf] s/ ;f]

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

sDkgLsf] ltg'{kg]{ s/ a/fa/ ePsf] x'Fbf ;f] sDkgLn] @)&^ cfiff9 @) ut] a'emfPsf] ?
=@) nfv lghn] a9L bflvnf u/]sf] s/ dflgG5 / ;f] /sd lkmtf{ kfpg sDkgLn] @)&*
cfiff9 !( ut]leq lgj]bg lbO;Sg' kb{5 .
Example 28.15.8: Suppose, in FY 2075/76, N. N. Company has estimated its income Rs. 3 crore and
deposited installment of estimated tax of Rs. 75 lakhs. The company has deposited Rs. 30 lakhs as its
first installment in Poush 2075, Rs. 25 lakhs as its second installment in Chaitra 2075 and Rs. 20 lakhs
as its third installment on 20 th Ashad 2076. But, when assessing tax of that company, liability came to
Rs. 50 lakhs only. The office assessed additional tax liability of Rs. 5 lakhs in its amended assessment
and the company did not filed any application over that assessment. As the company has additional
tax liability, the excess tax deposited by that company will be Rs. 20 lakhs and it can file application
for refund of that excess tax. The tax deposited by the company until its second installment is equal to
tax liability of that company so tax deposited Rs. 20 lakhs on 20 th Ashad 2076 will be its excess tax
and it can file application within 19th Ashad 2078 for its refund.

v_ s'g} JolQmn] s'g} cbfntsf] cfb]z jf km};nf adf]lhd lghn] bflvnf u/]sf]
s'g} s/ /sd lkmtf{ kfpg] ePdf cbfntaf6 To:tf] km};nf ePsf] ldltn] b'O{
jif{leqdf ;f] /sd lkmtf{ kfpg lgj]bg lbg'kb{5 .
pbfx/0f @*=!%=(M dfgf}+, Pg\= Pg\= sDkgLn] cf=j=@)&$.&% df cfkm\gf] s/
lgwf{/0f ubf{ ltg'{kg]{ s/ ?=%),)),))).–lgwf{/0f u/L ;f] /sd bflvnf u/]sf] /x]5 .
sfof{non] ;f] sDkgLsf] ldlt @)&^.$.!) df ;+zf]lwt s/ lgwf{/0f u/L ;f] cfo jif{sf]
nflu s/, z'Ns / Aofh u/L yk ?=!@,)),)))÷–s/ ltg{ cfb]z lbof] . ;f] lg0f{o
sDkgLnfO{ lrQ ga'em]sf] x'Fbf sDkgLn] pQm /sdsf] Ps rf}yfO{ /sd ?=#,)),)))÷– s/
bflvnf u/L ljefudf k|zf;sLo k'g/fjnf]sgsf nflu lgj]bg lbof] . ljefun] ldlt @)&^.&.%
df ;f] sDkgLn] sfof{non] ltg{ cfb]z lbPsf] yk s/dWo] ?=@,)),)))÷–dfq ltg'{kg]
{ 7x/fof] . pQm sDkgLn] lt/]sf] ?=#,)),)))÷–df ljefun] ltg'{kg]{ 7x/fPsf] ?
=@,)),)))÷–s6fO{ afFsL x'g] /sd ;f] sDkgLn] a9L bflvnf u/]sf] s/ xf] . ;f] sDkgLn]
s'g} s/ ltg{ afFsL /x]sf] 5}g . o; cj:yfdf pko'{Qm lg0f{osf] cfwf/df sDkgLn]
pQm ?=!,)),)))÷–¿k}of lkmtf{ kfpg ldlt @)&*.&.$ leqdf lgj]bg lbO;Sg'kb{5 .
Example 28.15.9: Suppose, in FY 2074/75, N. N. Company has estimated its tax of Rs. 50 lakhs and
deposited the same. On 2076/04/10, the office conducted amended assessment for that income year
and ordered to deposit Rs. 12 lakhs as tax, penalty and interest. The company is not satisfied with
decision of the office and by paying one-fourth of the amount Rs. 3 lakhs, applied for administrative
review in the department. On 2076/07/05, the department decided the tax liability of Rs. 2 lakhs out of
the ordered amount. In this case, out of the amount paid Rs. 3 lakhs by that company, Rs. 2 lakhs shall
be adjusted and balance shall be excess tax. No other tax liability is pending by the company. As per
the above decision, the company can claimed for refund of excess tax Rs. 1 lakh within 2078/07/04.

u_ pk/f]Qm afx]s cGo sf/0fn] s'g} JolQmn] bflvnf u/]sf] s/ a9L x'g uPdf
To:tf] a9L x'gfsf] sf/0f l;h{gfePsf] ldltn] b'O{ jif{ leqdf ;f] /sd lkmtf{
kfpg lgj]bg lbg'kb{5 .
pbfx/0f @*=!%=!)M dfgf}+, ;Lk ljsf; s]Gb| ;Lkd"ns tflnd lbg] s/ 5'6 k|fKt u}/
;/sf/L ;+:yf xf] . cf=j=@)&^.&& df o; ;+:yfn] cy{ dGqfnosf] cfu|x adf]lhd / cfkm\
gf] p2]Zo adf]lhd Ps tflnd ;~rfng u/]sf] lyof] . o; afkt

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

cy{ dGqfnon] ;Demf}tfadf]lhd e'QmfgL ug'{kg]{ ?=@,)),)))÷–ldlt @)&^.*.!) df

e'QmfgL ubf{ ?=#),)))÷–s/ s§L u/L bflvnf ul/lbof] . o; ;+:yfn] o; cf=j=df cfkm\gf]
p2]Zo ljkl/tsf] s'g} sfo{ gu/]sf] / s/ ltg'{kg]{ cfo cfh{g gu/]sf] cj:yfdf o; ;+:yfsf]
ldlt @)&^.*.!) df a9L s/ bflvnf ePsf] sf/0f l;h{gf ePsf] dflgG5 / ;f] /sd
lkmtf{ kfpg ;f] ;+:yfn] ldlt @)&*.*.( ut]leqdf lgj]bg lbO;Sg' kb{5 .
Example 28.15.10: Suppose, Skill Development Centre is tax exempted non-governmental
organization which provides training. In FY 2076/77, the organization has functioned skillful training
as per its objectives and the request of Ministry of Finance. As per the agreement, Ministry of Finance
deducted Rs. 30,000 on 2076/08/10 on payment of Rs. 200,000 and deposited to Revenue Office. As
the organization has not operated any acitivites opposed to its objectives and no other taxable income
is earned so it is confirmed that Rs. 30,000 tax deducted at source will be excess tax deposited by that
organization on 2076/08/10 and it can claim refund of such tax within 2078/08/09.

s/ lkmtf{
!!#-#_M s'g} JolQmn] pkbkmf -!_ adf]lhd /sd lkmtf{ kfpg tf]lsP adf]lhd
ljefudf lgj]bg lbPdf ljefun] lgj]bg k/]sf] ldltn] ;f7L lbgleq To:tf] /sd
lkmtf{ ug'{ kg]{5 .
!!#-%_M pkbkmf -#_ adf]lhd k/]sf] lgj]bgsf ;DaGwdf ljefun] u/]sf]
lg0f{osf] lnlvt ;"rgf ljefun] ;DalGwt JolQmnfO{ lbg' kg]{5 .

Aofh lbg'kg]{
!!#-^_M cbfntsf] cfb]zn] jf cGo sf/0faf6 ljefun] s/sf] s'g} /sd s'g}
JolQmnfO{ lkmtf{ lbFbf ljefun] b]xfo adf]lhdsf] cjlwsf] ;fdfGo b/
adf]lhdsf] Aofh ;d]t To:tf] JolQmnfO{ lbg' kg]{5 M–
-s_ To:tf] s/ lkmtf{ bkmf (#, ($ jf !)) adf]lhd s'g} JolQmnfO{ s'g}
cfo jif{df pknAw ePsf] clws s/ ldnfg;Fu ;DalGwt ePdf bkmf (^
adf]lhd cfo ljj/0f k]z ug'{kg]{ ldltb]lv s/ lkmtf{ lbPsf]
ldlt;Ddsf] cjlw, /
-v_ cGo s'g} cj:yfdf To:tf] JolQmn] lkmtf{ x'g] s/ a'emfPsf]
ldltb]lv lkmtf{ lbPsf] ldlt;Ddsf] cjlw .

o;/L Aofh e'Qmfg ubf{ b]xfo adf]lhdsf] /sdsf] nflu b]xfo adf]lhdsf] cjlwsf]
Aofh e'Qmfg ug'{kb{5.
s_ s'g} JolQmsf] lkmtf{ lbg'kg]{ s/ /sd h'g cfo jif{sf] cfo afkt s/ s§L
ePsf] xf] ;f] cfo jif{sf] cfo ljj/0f k]z ug'{kg]{ ldltb]lv To:tf] s/
lkmtf{ lbPsf] ldlt;Ddsf] cjlwsf] nflu x'g] Aofh lbg'kb{5 .
pbfx/0f @*=!%=!!M dfgf}+, /fd gf/fo0f cfkm\g} 3/df cf}iflw Jofkf/ ubf{ /x]5g\ .
pgn] cf=j=@)&$.&% df % s/f]8 ?k}ofFsf] sf/f]af/ u/]sf /x]5g\ . ;f] sf/f]af/af6
cfkm"nfO{ k|fKt ePsf] cfodf % nfv ?k}ofF s/ ltg'{kg]{ b]vfO cfo ljj/0f k]z u/]sf

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

/x]5g\ . pgn] @)&$ kf}if dlxgfdf ?=% nfv s/sf] ls:tf bflvnf u/]sf /x]5g\ . pgn] ;f]
jif{ aL/ c:ktfnnfO{ ! s/f]8 ?k}ofFsf] cf}iflw cfk"lt{ u/]sf 5g\ / ;f] /sdsf] e'QmfgL
ubf{ aL/ c:ktfnn] ldlt @)&$.!).% df ?=!,%),)))÷–s/ s§L u/L bflvnf ul/lbPsf]
/x]5 . ;f] jif{sf] cfo ljj/0fdf /fd gf/fo0fsf] ;+zf]lwt s/ lgwf{/0f ePsf] /x]g5 . o;
cj:yfdf /fd gf/fo0fn] bflvnf u/]sf] s/dWo] ?=!,%),)))÷– lghn] a9L bflvnf u/]sf]
b]lvG5 . /fd gf/fo0fn] pQm s/ lkmtf{ kfpg ldlt @)&^.%.$ df lgj]bg lbPsf
/x]5g\ . ;f] /sd lkmtf{ ug]{ lg0f{o ePdf lghnfO{ ldlt @)&%.&.! b]lv s/
lkmtf{ lbPsf] cjlw;Ddsf] nflu jflif{s !% k|ltztsf b/n] Aofh ;d]t e'Qmfg ug'{kb{5 .
Example 28.15.11: Suppose, Ram Narayan has medical business in his own house. In FY 2074/75, he
has done total transaction of Rs. 5 crore and out of those transactions, he has submitted income tax
return by assessing tax Rs. 5 lakhs. In that year, he has deposited Rs 5 lakhs as installment tax in
Poush 2074. He has supplied medicine of Rs. 1 crore to Bir Hospital and Bir Hospital has deducted
tax at source Rs. 150,000 on payment of that amount and deposited the same on 2074/10/05. No
amended assessment was conducted of Ram Narayan for that year. In this case, out of the tax
deposited by Ram Narayan Rs. 150,000 shall be excess tax deposited by him. Ram Narayan has
applied on 2076/05/04 for refund of that tax. It tax refund is decided then interest at the rate of 15%
per annum shall also be paid from 2075/07/01 to the date of such tax refund.

v_ s'g} JolQmsf] lkmtf{ lbg'kg]{ s/ /sd lghn] bflvnf u/]sf] P]gsf] bkmf
($ adf]lhdsf] s/sf] ls:tfdWo]sf] s/ /sd /x]sf] eP h'g cfo jif{sf] nflu ls:tf
bflvnf ePsf] xf] ;f] cfo jif{sf] cfo ljj/0f k]z ug'{kg]{ ldltb]lv To:tf] s/
lkmtf{ lbPsf] ldlt;Ddsf] cjlwsf] nflu x'g] Aofh lbg'kb{5 .
pbfx/0f @*=!%=!@M dfgf}+, Pg\= Pg\= sDkgLn] cf=j=@)&$.&% df cfkmgf]
cfo ?=# s/f]8 x'g] cg'dfg u/L cg'dflgt s/ ?=&%,)),)))÷– ls:tfaGbLdf bflvnf u/]sf]
/x]5 . ;f] sDkgLn] klxnf] ls:tf afkt @)&$ kf}if d;fGtdf ?=#) nfv, bf]>f] ls:tf afkt
@)&$ r}q d;fGtdf ?=@% nfv / t]>f] ls:tf afkt @)&% cfiff9 @) ut] ?=@) nfv
bflvnf u/]sf] /x]5 . t/ ;f] sDkgLn] cfkm\gf] s/ lgwf{/0f ubf{ ltg'{kg]{ s/ ?=
%),)),)))÷–dfq x'g cfof] . sfof{non] ;f] sDkgLsf] ;+zf]lwt s/ lgwf{/0f ubf{ yk ?=%
nfv s/ bfloTj sfod x'g cfP5 . sDkgLn] ;f] s/ lgwf{/0f pk/ ljefudf s'g} lgj]bg
lbPsf] /x]g5 / sDkgLn] s/ afkt a'emfpg afFsL s'g} /sd /x]g5 . o; cj:yfdf ;f] sDkgLn]
bflvnf u/]sf] s/dWo] ?=@) nfv ;f] sDkgLn] bflvnf u/]sf] a9L s/ x'G5 /
sDkgLn] ;f] /sd lkmtf{ kfpg lgj]bg lbg ;Sb5 . o; sDkgLn] bf]>f] ls:tf;Dddf
a'emfPsf] s/ ;f] sDkgLsf] ltg'{kg]{ s/ a/fa/ ePsf] x'Fbf ;f] sDkgLn] @)&% c;f/ @)
ut] a'emfPsf] ?=@) nfv lghn] a9L bflvnf u/]sf] s/ dflgG5 . ;f] /sd lkmtf{ kfpg
sDkgLn] @)&^ a}zfv !( ut]sf lbg lgj]bg lbPsf] /x]5 . pQm /sd lkmtf{ kfpg]
7x/]df ;f] sDkgLn] a9L a'emfPsf] ?=@) nfv s/ /sd afkt @)&% sflt{s ! ut]b]lv s/
lkmtf{ lbPsf] cjlw;Ddsf] nflu jflif{s !% k|ltztsf b/n] Aofh ;d]t e'Qmfg ug'{kb{5 .
Example 28.15.12: Suppose, in FY 2074/75, N. N. Company has estimated its income Rs. 3 crore and
deposited installment of estimated tax of Rs. 75 lakhs. The company has deposited Rs. 30 lakhs as its
first installment in Poush 2074, Rs. 25 lakhs as its second installment in Chaitra 2074 and Rs. 20 lakhs
as its third installment on 20 th Ashad 2075. But, when assessing tax of that company, liability came to
Rs. 50 lakhs only. The office assessed additional tax liability of Rs. 5 lakhs in its amended assessment

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

and the company did not filed any application over that assessment. As the company has additional
tax liability, the excess tax deposited by that company will be Rs. 20 lakhs and it can file application
for refund of that excess tax. The tax deposited by the company until its second installment is equal to
tax liability of that company so tax deposited Rs. 20 lakhs on 20 th Ashad 2076 will be its excess tax
and it has filed application on 19 th Baisakh 2076 for refund of the excess tax. It tax refund is decided
then interest at the rate of 15% per annum on Rs. 20 lakhs shall also be paid from 2075/07/01 to the
date of such tax refund.

u_ s'g} JolQmsf] lkmtf{ lbg'kg]{ s/ /sd P]gsf] bkmf !)) adf]lhd ljefun]
u/]sf] ;+zo s/ lgwf{/0f cg';f/ lghn] bflvnf u/]sf] s/dWo]sf] s/ /sd /x]sf]
eP h'g cfo jif{sf] nflu ;f] s/ /sd bflvnf ePsf] xf] ;f] cfo jif{sf] cfo ljj/0f
k]z ug'{kg]{ ldltb]lv To:tf] s/ lkmtf{ lbPsf] ldlt;Ddsf] cjlwsf] nflu
x'g] Aofh lbg' kb{5 .
pbfx/0f @*=!%=!#M dfgf}+, /fd gf/fo0f s'g} ljb]zL sDkgLsf Ph]G6 x'g\ . pgn]
cfo jif{ @)&$.&% sf] d+l;/ dlxgf;Dddf % s/f]8 ?k}ofFsf] sf/f]af/ u/] . pgn] @)&$
kf}if dlxgfsf] % ut] cfkm\gf] sf/f]af/ 5fl8lbP . t/ lghn] gt ;f] s'/fsf] hfgsf/L
sfof{nonfO{ lbP gt kf}if dlxgfdf s'g} s/ bflvnf u/] . s'g} ;'qaf6 sfof{nonfO{ lghn]
s/ ltg]{ dg;fo g/fv]sf] ;"rgf k|fKt eof] . sfof{non] lgh;Fu @)&$ kf}if dlxgf;Ddsf]
cfo ljj/0f dfu u/]klg lghn] cfo ljj/0f k]z u/]gg\ . sfof{non] pgsf] ?=% nfv s/ ;+zo s/
lgwf{/0f ug]{ u/L ldlt @)&$ r}q @ ut] lg0f{o lnof] . pgn] ;f] lg0f{o cg';f/sf] /sd
bflvnf t u/] t/ ;f] lj?4 ljefudf lgj]bg lbP . ljefun] pQm s/ lgwf{/0fdWo] ?=@ nfv dfq
ltg'{kg]{ u/L ldlt @)&%.^.^ df lg0f{o lbof] . o; cj:yfdf /fd gf/fo0fn] bflvnf u/]sf]
s/dWo] ?=#,)),)))÷–lghn] a9L bflvnf u/]sf] s/ x'G5 . /fd gf/fo0fn] pQm s/
lkmtf{ kfpg ldlt @)&^.!).$ df lgj]bg lbPdf / ;f] /sd lkmtf{ ug]{ lg0f{o ePdf
lghnfO{ ldlt @)&%.&.! b]lv s/ lkmtf{ lbPsf] cjlw;Ddsf] nflu jflif{s !% k|ltztsf
b/n] Aofh ;d]t e'Qmfg ug'{ kb{5 .
Example 28.15.13: Suppose, Ram Narayan is an agent of any foreign company. In FY 2074/75, he
has done total transactions of Rs. 5 crore till the month of Mangsir. On 5 th Poush 2074, he left his
business. But, he neither provided that information to office nor deposited any tax in Poush. The tax
office got information from any source that he is not intended to pay the tax. The office demanded the
return until Poush end 2074 from him but he did not file any return. The office decided to assess Rs. 5
lakhs as tax through jeopardy assessment of his business on 2 nd Chaitra 2074. He deposited the tax as
per the decision of office but filed application against that decision in the department. The department
decided on 2075/06/06 that the tax liability shall be Rs. 2 lakhs only. In this case, out of the tax
deposited by Ram Narayan, Rs. 3 lakhs will be excess tax deposited by him. Ram Narayan has given
application on 2076/10/04 for refund of the excess tax and if tax refund is decided then interest at the
rate of 15% per annum shall also be paid from 2075/07/01 to the date of such tax refund.

ldnfg jf lkmtf{ x'g g;Sg] s/

!!#-&_M s'g} cfo jif{df bkmf %! jf &! adf]lhd bfaL ug{ ;lsg] s/ s§L ldnfg
/ To:tf s/ s§LnfO{ o; pkbkmf adf]lhd lx;fa ldnfg ug{ jf
lkmtf{ lbg ;lsg] 5}g . t/, ;f] jif{df s/ s§L ldnfgnfO{ bkmf $ sf]
20
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pkbkmf -@_, bkmf %! sf] pkbkmf -$_ / bkmf &! sf] pkbkmf -#_ df
ul/Psf] Joj:yf adf]lhd ug{ ;lsg]5 .

21