g]kfn ;/sf/ (

4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=M2064.065 nflhDkf^, sf&df*f}+

r=g+= ldltM 2065.02.21

ljifoM k|so
[ f tf]lsPsf] jf/] .

>L &"nf s/bftf sfof{no

>L cfGtl/s /fh:j sfof{no, ;j} .

g]kfn ;/sf/ dGqLkl/ifbjf^ ldlt 2065.02.05 df cfly{s P]g, 2064 sf] bkmf 20 n]
lbPsf] clwsf/ k|of]u u/L :jb]zdf pTkflbt cfofltt l#p / cGo k|zf]lwt vfg]t]n pBf]un]
cfkm\gf] pTkfbg ljqmL ubf{ p&fPsf] d"=c=s/df 50 k|ltzt d"=c=s/ cfGtl/s /fh:j ljefun]
tf]s]sf] k|s[of adf]lhd lkmtf{ lbg] eGg] lg)f{o eP cg'?k lgDg adf]lhd k|s[of tf]lsPsf] Joxf]/f
ldlt 2065.02==== df ePsf] lg)f{ofg';f/ cg'/f]w ul/Psf] % .

lgDg

1= pBf]un] s/ ljj/)f kmf/fd -cg';r

" LF10_ df v/Lb tyf ljqmLsf] ljj/)f pNn]v ug]{ .

2= s/ ljj/)f kmf/fdsf] k|s/)f g+= 1=1 s/ nfUg] ljqmL dWo] cfkm\gf] pTkfbg -l#p vfg]tn
] _
ljqmL ubf{ p&fPsf] d"=c=s/ u)fgf ubf{ ;f] sf] 50 k|ltzt d"=c=s/ nfO{ s/ ljj/)f
kmf/fdsf] k|s/)f g+= 3=1 cgo yk#^sf] qm]l*^ dxndf pNn]v ubf{ s/ lkmtf{ x'g] /sd
;dfof]hg ug]{ .

3= cGo s/ lkmtf{ ;DjGwL k|so

[ f k|rlnt P]g lg)fofg';f/ g} x'g] .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=M2064.065 nflhDkf^, sf&df*f}+

r=g+= ldltM 2065.02.20

ljifoM k|so
[ f tf]lsPsf] jf/] .

>L &"nf s/bftf sfof{no

>L cfGtl/s /fh:j sfof{no, ;j} .

g]kfn ;/sf/ dGqLkl/ifbjf^ ldlt 2065.02.05 df cfly{s P]g, 2064 sf] bkmf 20 n]
lbPsf] clwsf/ k|of]u ubf{ ætf]/Lsf] t]n pTkfbg ug]{ :jb]zL pBf]un] cfkm\gf] pTkfbgsf] ;fdfg
-tf]/Lsf] t]n_ ljqmL ubf{ p&fPsf] s/jf^ sRrf kbfy{ tf]/Lsf] v/Lb÷cfoftdf lt/]sf] s/ #^fpbf
jf¤sL j'emfpg kg]{ b]lvPsf] s/ j/fj/sf] /sddf / sRrf kbfy{ tf]/L v/Lb÷cfoftdf lt/]sf] s/
;d]tdf cfGtl/s /fh:j ljefun] tf]ssf] k|so [ f adf]lhd 50 k|ltzt lkmtf{ lbg]Æ eGg] lg)f{o eP
cg';f/ lgDg adf]lhd k|s[of tf]lsPsf] Joxf]/f ldlt 2065.02.==== df ePsf] lg)f{ofg';f/ cg'/f]w
ul/Psf] % .

lgDg

1= d"No clej[l$ s/ ljj/)f kmf/fd -cg';"rLF10_ df sf/f]jf/ ljj/)f k]z ubf{ h'g s/
cjlwdf ljqmLdf ;+sng u/]sf] s/ eGbf v/Lbdf lt/]sf] s/ sdL eO{ cg';"rLsf] k|s/)f
gDj/ 7 df ltg'{kg]{ s/ b]lvG% ;f] /sdsf] 50 k|ltzt s/ ====== s/ ljj/)fsf] k|s/)f
gDj/ 3=1 cGo yk#^sf] qm]l*^ dxndf pNn]v ubf{ s/ lkmtf{ kfpg] /sd ;dfof]hg ubf{
jf+sL 50 k|ltzt s/ bflvnf ug{ nufpg] .

2= sRrf kbfy{ tf]/L v/Lb÷cfoftdf lt/]sf] s/ lkmtf{ ug]{ k|of]hgsf] nflu k|rlnt ====== P]g
lgodfg' ; f/ s/ lkmtf{ bfjL ug{ kfpg] s/ cjlwsf] s/ ljj/)f ubf{ s/ lkmtf{ dfu
ul/Psf] cjlwdf tf]/L v/Lb÷cfoft ubf{ bflvnf u/]sf] s/jf^ df}Hbftdf /x]sf] sRrf kbfy{
tyf tof/ ;fdfgsf] nflu nfu]sf] s/ #^fO{ tf]/Lsf] s/ #^fO{ jf+sL /xg] s/sf] u)fgf
ubf{ ;f]sf] 50 k|ltzt s/ /sd s/ ljj/)f kmf/fdsf] k|s/)f gDj/ 3=1 cGo yk#^sf]
qm]l*^ dxndf ;dfj]z u/L u/fO{ el/Psf] s/ ljj/)fjf^ s/ lkmtf{ dfu ug]{ .

3= pk/f]Qm k|so
[ f adf]lhd s/ lkmtf{ dfu eO{ cfPsf s/bftfsf] n]vfk/LIf)f ubf{ P]g
lgodfg';f/ s/ lkmtf{ lbg] l;kmfl/z ug]{ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=M2064.065 nflhDkf^, sf&df*f}+

r=g+= ldltM 2065.01.10

ljifo M k"jf{b]z jf/] .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

cfGtl/s /fh:j sfof{no

;j} .

g]kfn O)*li^<on P)* sdl;{on a}+s lnld^]*n] ldlt 2064.11.26 df :jLs[t

cjsfz sf] i fdf /x] s f] /sddf e' Q mfgL u/] s f] Jofhdf s/ s^[ L ug' k g] { gkg] { ;DjGwdf
låljwf eO{ k" j f{ b ] z dfu u/] s f] Joxf] / f k] z x' b f o; ljefujf^ :jLs[ t k| f Kt s' g } klg
cjsfz sf]ifdf /fv]sf] /sddf cflh{t Jofhdf cfos/ lgodfjnLsf] lgod 20-2_s= sf]
:ki^Ls/)f -u_ cGtu{ t sf] JofVofleq kg] { ePsf] n ] pQm a} + s n] dfu u/] cg' ; f/ :jLs[ t
cjsfz sf]ifdf cflh{t Jofhdf Jofhs/ s^[f ug{]{ gkg]{ Joxf]/fnfO{ cfos/ P]g, 2058 sf]
bkmf 75 adf]lhd ;fj{hlgs kl/kq ug]{ ldlt 2065.01.04 sf] lg)f{ofg';f/ cg'/f]w % .

jf]wfy{

g]kfn O)*li^<on P)* sdl;{on a}+s ln=

sdnfbL, sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=M2064.065 nflhDkf^, sf&df*f}+

r=g+= ldltM 2065.01.06

ljifo M k"jf{b]z jf/] .

>L ef]^]sf]zL kfj/ s+= -k|f_ ln=

txfrn, sf&df*f}+ .

To; -k|f=_ ln= n] ldlt 2064.12.12 df ljB't u[x lgdf{)f, pTkfbg / k|zf/)f ug]{
lgsfonfO{ nfUg] cfos/sf] b/ 20 jf 25 df s'g nfUg] xf] låljwfsf] k"jf{b]z dfu ePsf]
Joxf]/f k]z x' ¤ b f k|:t't lgsfon] cfkm\gf] k¤h
" L jf cGo /sd j} + s df /fvL cflh{ t cfo
ænufgLjf^ ePsf] cfo u)fgfÆ lzif{s cGt/ut cfos/ P]gsf] bkmf 9-2_ sf] cfo ePsf]n]
25 k|ltztn] n] g} s/ nfUg] x'¤bf dfu cg';f/sf] k"jf{b]z hf/L ug{ g;lsg] Joxf]/f ldlt
2065.01.04 sf] lg)f{ofg';f/ cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=M2064.065 nflhDkf^, sf&df*f}+

r=g+= ldltM 2064.12.19

ljifo M tLg dlxgf Dofb yk af/] .

>L 7"nf s/bftf sfof{no

>L cfGtl/s /fh:j sfof{no, ;j} .

lzjd Knfli6s k|f=ln=n] ldlt @)^$.!!.@! df lbPsf] lgj]bgdf a}s + Uof/]G6L /fvL cfoft ePsf] sRrf
dfnx?af6 tof/L j:t' lgsf;L ug{ t/fO{ jGbsf] ;d:ofn] ubf{ lgsf;L x'g g;sL e'QmfgL cfpg g;s]sf] a}s +
Uof/]G6L km'sj' fsf] nflu tLg dlxgfsf] Dofb yk u/L kfpg dfu u/]sf] Aoxf]/f pk/ sf/afxL cuf8L a9\bf rfn'
cf=j=sf] kmfu'g dlxgfdf dw]z jGbsf] sf/0fn] pTkflbt ;fdfgx?sf] lgsf;L ug{ ;d:of pTkGg ePsf]n] a}s +
Uof/]G6Lsf] km'sj' fsf] Dofb tLg dlxgf yk ug]{ / ;f]sf] hfgsf/Lsf nflu ;j} cf=/f=sf=x?nfO{ kl/kq ug]{ ldlt
@)^$.!@.!* sf] lg0f{ofg';f/ cg'/f]w 5 .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.12.17

ljifoM s/sf] b/ v'nfO{ lbg] ;DjGwdf .

>L g]kfn /fi^< a}s

+
ljb]zL ljlgdo Joj:yfkg ljefu -cfoft zfvf_
jfn'jf^f/, sf&df)*f}+ .

txf+sf] k=;+= lj=cf=lj 18-3_064.65 r=g+= 386 ldlt 2064.12.12 sf] kq k|q k|fKt e}
Joxf]/f cjut eof] . ;f] ;DjGwdf jL=kL= sf]O/fnf d]df]l/on SofG;/ c:ktfn, e/tk'/, lrtjgjf^
pQm c:ktfnsf d]lzg/Lx? ljb]zL sDkgLjf^ dd{t ;+ef/ sfo{ ubf{ u/fp¤bf ljb]zL sDkgLnfO{
e'QmfgL ubf{ nfUg] TDS b/ ;DjGwdf n]vL cfPsf]df ljb]zL sDkgLjf^ ;]jf s/f/ cGtu{t ;dfj]z
d"No / dd{t ;+ef/ jfkt ;]jf z'Ns &]s]bf/jf^ vf]Ng nUffO{ Replace ePsf] ;fdfgsf] d"Nodf
TDS ug{ gkg]{ t/ ;]jf z'Nsdf eg] cfos/ P]g, 2058 sf] bkmf 89-3_-s_ df ePsf] Joj:yf
cg';f/ 15% sf b/n] TDS ug'kg]{ Joxf]/f cfb]zfg';f/ cg'/f]w % .

jf]wfy{ M
>L jL=kL= sf]O/fnf SofG;/ c:ktfn
e/tk'/, lrtjg .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.12.07

ljifoM k|lqmof tf]lsPsf] jf/] .

>L &"nf s/bftf sfof{no,

>L cf=/f=sf= ;a} .

cfly{s ljw]os, 2064 df Joj:yf eP cg';f/ df]jfOn pTkfbg ug]{ :jb]zL tyf
k}&f/Lstf{n] df]jfOnsf] sRrf kbfy{ jf tof/L ;fdfgdf lt/]sf] s/ To:tf] ;fdfg ljqmL u/]sf]
k|df)f k]z u/]df ljefun] tf]ss ] f] k|so
[ f adf]lhd 50 k|ltzt lkmtf{ lbOg] jf/] ldlt 2064.04.01
df kl/kqåf/f lgb]z{ g eO{;s]sf] % .

pQm kl/kqsf ;Gbe{df cf=/sf=sf= sf&df)*f}+ If]q g+= 2 aa/dxnjf^ ldlt 2064.10.21
sf] kqåf/f pQm lkmtf{ dfu ubf{ cg';"rL 10 df b]vfO{ s/ lkmtf{ dfu ug'{kg]{ jf %'^[} lgj]bg
dfkm{t dfu ug'kg]{ elg yk :ki^tfsf nflu lgb]{zg dfu eO{ cfPsf] ljifo pk/ sf/jfxL x'¤bf
tkl;ndf pNn]v eP adf]lhd ug]{ u/L ldlt 2064.12.05 df lg)f{o ePsf] Joxf]/f cg'/f]w % .

tkl;n
1= df]jfOnsf] v/Lbdf lt/sf] d"=c=s 50 k|ltzt lbg] ;DjGwdf 2064 >fj)f b]lv
Go"gtd % dlxgf cjlw Joltt eO{ ;s]sf s/bftfn] df]jfOnsf] dfq sf/f]jf/ u/]sf]
cGo d"=c=s/sf] sf/f]jf/ gePsf] eP ljqmL ePsf df]jfOn Joj;foLn] cfkm"n] ljqmL
u/L ;s]sf] df]jfOnsf] lx;fj u/L cg';r
" L 10 jf^ s/ lkmtf{ dfu ug]{ .

2= sfof{nojf^ ;f] ljqmL Verify u/L lkmtf{ lb+bf d"=c=s/ lkmtf{ ;DjGwL clwsf/
k|Tofof]hg cg';f/ ug]{ .

3= Mixed sf/f]jf/ ug]{sf] xsdf df]jfOn ljqmL eO{ ;s]sf] cj:yfdf df]jfOnsf] 50
k|tlzt lx;fj u/L cg';r " L 10 sf] cGo yk#^ tkm{sf] qm]l*^df /fVg lbg] . To:tf
s/bftfsf] sfof{non] k|fyldstfdf /fvL cfly{s jif{ ;lsgf;fy Full Audit ug]{ .

4= cGo Joj:yf ldlt 2064.04.01 sf] kl/kq cg';f/ ug]{ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.11.04

ljifoM k"jf{bz
] jf/] .

>L j'^jn kfj/ s+kgL lnld^]*

j'$gu/, sf&df)*f}+ .

To; lnld^]*n] ldlt 2064.10.11 sf] kqfg';f/ s+kgLn] sd{rf/Lx?sf] pkbfg jfktsf] /sd
cjsfz sf]if cGtu{tsf] pkbfg sf]ifdf hDdf ul/g] /sd sd{rf/Lx?sf] kfl/>lds u)fgf ubf{
;dfj]z ug'kg]{ jf gkg]{ ;DjGwdf låljwf eO{ k"jf{bz ] dfu u/]sf]df sf/jfxL cuf*L j(\bf cfos/
P]g, 2058 sf] bkmf 88-3_-s_ cg';f/ clGtd ?kdf s/ s^[L x'g] e'QmfgLnfO{ kfl/>lds cfodf
;dfj]z ug'{ kb}{g . cfos/ P]g, 2058 sf] bkmf 88-1_-1_ cg';f/ pkbfg sf]ifdf To;/L hDdf
x'¤b} uPsf] /sd clGtd ;dodf cyf{t sd{rf/LnfO{ e'QmfgL lb+bf kf¤r k|ltztsf b/n] clGtd s/
s^[L ug'k{ g]{ Joxf]/fsf] k"jf{bz
] lbg] ldlt 2064.11.30 sf] lg)f{ofg';f/ cg'/f]w % .

jf]wfy{
>L &"nf s/bftf sfof{no
xl/x/ejg, k'Nrf]s .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^%.3/axfn nflhDkf6, sf7df08f}

r=g+=!@& ldlt M 2064.11.24

ljifoM #/jxfn s/ kmf/d jf/] .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

o; ljefusf] gLlt zfvfsf] r=g+= 117 ldlt 2064.11.09 sf] kqåf/f txf¤ k&fOPsf]
#/jxfn s/ bflvnf ug]{ ljj/)f kmf/fd / lgb]{lzsfsf] ;^[fdf ;++nUg (¤frf adf]lhdsf] kmf/fd
/ lgb]l{ zsf :jLs[t ePsf] Joxf]/f cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.11.13

ljifoM ju{ ævÆ cGtu{t ;d"xLs/)f x'g] ;DklQ .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

cfos/ P]g, 2058 n] x|f; vr{ u)fgf ug]{ k|of]hgsf nflu Joj;fodf k|of]u x'g]
;DklQx?nfO{ ;DjlGwt ju{df ;d"xLs/)f ubf{ ju{ æsÆ, ævÆ / æuÆ df h'g;'s} k|sf/sf] Joj;fo
ug]{ JolQmsf] nflu cfjZos kg]{ ;fdfGo ;DklQx? -Common Assets_ nfO{ ;dfj]z ug]{ / cfkm\gf]
Joj;fo ;+rfng ug{ cfjZos kg]{ cfwf/e"t ;DklQ -Core Assets_ ju{ æ#Æ df ;dfj]z u/L ;f]xL
cg';f/ vr{ u)fgf ug]{ clek|fo /fv]sf] b]lvG% . o;y{ ju{ ævÆ cGtu{t s/bftfn] ;dfj]z ug]{
;DklQx? ;fdfGo ;DklQx? dfq ;dfj]z x'g' kb{% / Joj;fo ;+rfngsf] nflu cfjZos kg]{
cfwf/e"t ;DklQx? ju{ ævÆ df ;d"xLs/)f gu/L ju{ æ#Æ df ;d"xLs/)f ug'{ kb{% . pbfx/)fsf]
nflu a}+ssf] ATM Machine Locker x?, ljB't pTkfbg ug]{ h]g]/]^/, efG%fdf k|of]u x'g] ;fdfg,
dgf]/`hg ;DjGwL ;fdfgx?nfO{ ju{ æ#Æ df ;dfj]z u/L x|f; vr{ lbg] / sfof{nojf^ s'g
;DklQ s'g ju{df kb{% elg låljwf ePdf :ki^ lgb]{zgsf nflu ljefusf] gLlt zfvfdf k|qfrf/
ug]{ elg Audit Core Group sf] a}&sjf^ kfl/t k|:tfjnfO{ cfos/ P]g, 2058 sf] bkmf 75
adf]lhd kl/kq ug]{ ldlt 2064.11.03 sf] lg)f{ofg';f/ cg'/f]w % .

jf]wfy{ tyf sfof{yM

>Ldfg ;lrjHo"
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>Ldfg ;lrjHo" -/fh:j_
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>L /fh:j dxfzfvf
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.11.13

ljifoM ju{ æuÆ cGtu{t ;d"xLs/)f x'g] ;DklQ .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

OGhLgjf^ rNg] ;jf/L;fwg tyf ('jfgLsf ;fwgnfO{ cg';"rL 2 sf] ;DklQ ;d"x æuÆ jf
æ#Æ df /fVg] ;DjGwdf Audit Core Group sf] a}&sdf %nkmn x'¤bf >Ldfg dxflgb]{zsHo"jf^ pQm
;DklQnfO{ ;DklQ ;d"xsf] ju{ æuÆ df jlu{s/)f ug]{ elg ldlt 2064.11.03 sf] lg)f{onfO{ cfos/
P]g, 2058 sf] bkmf 75 adf]lhd kl/kq ul/Psf] Joxf]/f cg'/f]w % .

jf]wfy{ tyf sfof{yM

>Ldfg ;lrjHo"
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>Ldfg ;lrjHo" -/fh:j_
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>L /fh:j dxfzfvf
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.11.13

ljifoM cfos/ P]g, 2058 sf] bkmf 117 sf] pkbkmf -2_ sf] z'Ns jf/] .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

s'g} s/bftfn] k]z u/]sf] cfo ljj/)fsf] ;DjlGwt sfof{nojf^ s/ n]vf k/LIf)f ubf{
s/bftfn] vr{ s^[L bfljsf] nflu k]z u/]sf] s'g} jLn, e/kfO{, ef}r/ Pj+ k|df)fnfO{ s/ clws[tn]
dfGotf glbPsf] jf Joj;fo;+u c;DjlGwt ePsf] elgPsf] jf JolQmut k|of]hgsf vr{x?, vr{
s^[Lsf] ?kdf %'^ lnPsf] sf/)fjf^ ;+zf]lwt s/ lgwf{/)f ePsf] cj:yfdf bkmf 117-2_ cfslif{t
x'g] jf gx'g] eGg] ljifodf Wofgfsif{)f ePsf] % . o; ;SjGwdf Audit Core Group sf] a}&sdf
;d]t %nkmn eO{ s/bftfsf] s/ n]vf k/LIf)f ubf{ lgDgfg';f/sf >]:tf jf sfuhft gePsf]
cj:yfdfdfq P]gsf] bkmf 117-2_ cg';f/sf] z'Ns nufpg' kg]{ elg kfl/t k|:tfjnfO{ cfos/ P]g,
2058 sf] bkmf 75 cg';f/ ldlt 2064.11.03 df kl/kq ug]{ lg)f{o ePsf] Joxf]/f cg'/f]w % .

1= P]gsf] bkmf 81 cg';f/ /fVg' kg]{ sfuhft Pj+ >]:tfx? g/fv]df t/ o; bkmf cg';f/sf]
sfuhft eGgfn] s/ n]vf k/LIf)f ubf{ s'g} vr{ s^[LnfO{ cf+lzs ?kdf k'li^ ug]{ sfuhft
Pj+ jLn e/kfO{ gePsf] jf dGotf glbPsf] cj:yfdf cfslif{t gug]{ .

2= cfkm\gf] >]:tfnfO{ n]vf k/LIfsjf^ k|dl)fs/)f gu/]df

3= bkmf 96 cg' ; f/ bflvnf ug' k g] { cfo ljj/)f bflvnf gug] { / ljj/)f bflvnf gu/]sf
cj:yfdf sfof{nojf^ ;+zf]lwt s/ lgwf{/)f u/]sf] cj:yfdf .

4= P]gsf] bkmf 83-1_ cg';f/ lnlvt hfgsf/L lbO{ dfu u/]sf] sfuhft Pj+ ljj/)f bflvnf
gu/]df .

jf]wfy{ tyf sfof{yM

>Ldfg ;lrjHo"
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>Ldfg ;lrjHo" -/fh:j_
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>L /fh:j dxfzfvf
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.11.13

ljifoM k"j{ ;+rfng÷k|f/lDes vr{ jf/]

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

k|f/lDes Pj+ k"j{ ;+rfng vr{nfO{ cfo/s P]g, 2058 cfg';f/ sf/f]jf/ k|f/+e ePsf] jif{
pk/f]Qm lzif{sdf ePsf] vr{nfO{ Psd'i& ?kdf ;f]xL jif{ vr{sf ?kdf s^[f ug{ kfp¤% . k|f/+les
Pj+ k"j{ ;+rfng vr{nfO{ :yug u/L cfufdL jif{x?df vr{sf] ?kdf dfu u/]df ;f]nfO{ vr{sf]
?kdf s^[f ug{ glbg] tyf pk/f]Qm vr{x?nfO{ :yfoL ;DklQdf ;dfj]z u/L x|f; cfwf/ sfod
u/]df pQm x|f; cfwf/jf^ pQm /sd s^[f u/L x|f; cfwf/ v*f ug'{kg]{ egL Audit Core Group
sf] j}&sjf^ kfl/t k|:tfjnfO{ cfos/ P]g, 2058 sf] bkmf 75 adf]lhd kl/kq ug]{ ldlt
2064.11.03 sf] lg)f{ofg';f/ cg'/f]w % .

jf]wfy{ tyf sfof{yM

>Ldfg ;lrjHo"
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>Ldfg ;lrjHo" -/fh:j_
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .

>L /fh:j dxfzfvf

cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.11.13

ljifoM cfos/ P]g, 2058 sf] bkmf 19 cg';f/ ef*fdf -Lease_

df lnPsf] ;DklQdf lgdf{)f ePsf] :yfoL ;+/rgfsf] x|f; vr{ jf/] .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

hUuf ef*fdf lnO{ lgdf{)f x'g] ;+/rgf Pj+ Joj;flos ejgdf &fp¤ lnO{ lgdf{)f x'g] ;+/rgf
lglZrt cjlwsf] nflu x'G% . Lease df lng] lbg] jLrsf] ;+emf}tfdf o;sf] cjlw lgwf{/)f ePsf]
x'G% . o;/L lgdf{)f x'g] ;+/rgf :yfoL k|s[ltsf] x'g] / cfos/ P]g, 2058 sf] bkmf 21-3_ n]
k"h
+ Lut k|sl[ tsf] vr{ ePsf]n] cfo u)fgf ubf{ vr{ s^[L ug{ gkfO{g] Joj:yf u/]sf]n] o:tf] ;+/rgf
lgdf{)fsf] nflu ePsf] vr{nfO{ Psd'i& vr{sf] ?kdf bfjL ug{ ldNb}g / cfo u)fgfsf qmddf s'g}
s/bftfn] Psd'i& bfjL u/] klg To;nfO{ vr{sf] ?kdf ldGxf lbg ldNb}g . ;+emf}tf cg';f/ ef*fdf
lnPkl% pQm ;+emf}tf cjlwe/sf nflu pQm ;DklQ dfly :jfldTj k|of]u ug]{ clwsf/ s/bftfdf
x'g] x'b
¤ f o:tf ;DklQnfO{ Joj;fodf /x]sf] cfkm\g} ;DklQsf] ?kdf g} lng' kb{% . ;DklQsf] ^'^km"^
jfktsf] vr{ cfos/ 2058 sf] bkmf 19 n] dfq Joj:yf u/]sf] x'¤bf ;f]xL bkmf cGtu{t o;
vr{nfO{ dfu ug'{ kb{% . o;y{ o;sf] nflu lgdf{)f ePsf] ;+/rgfdf ju{ æsÆ sf] x|f;sf] b/
cg' ; f/ lgoldt ?kdf x| f ; s^[ f ug{ lbg] ;DjGwdf Audit Core Group sf] j}&sjf^ kfl/t
k|:tfjnfO{ cfos/ P]g, 2058 sf] bkmf 75 adf]lhd kl/kq ug]{ ldlt 2064.11.03 df lg)f{o
ePsf] Joxf]/f cg'/f]w % .

jf]wfy{ tyf sfof{yM

>Ldfg ;lrjHo"
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>Ldfg ;lrjHo" -/fh:j_
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .
>L /fh:j dxfzfvf
cy{ dGqfno, l;+xb/jf/ sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.09.05

ljifoM kl/kq .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

æe^df;sf] lkgfjf^ jg]sf] ;f]ofj*LÆ HS Code sf] 23=04 b]lv 23=06 ;Dd kg]{ ePdf
d"=c=s/ %'^ x'g] Joxf]/fsf] ldlt 2058.02.18 sf] tTsfnLg d"=c=s/ ljefusf] kq, dlgif km"*
k|f]*S^\;sf] k|zf;sLo k'g/fjnf]sgsf] lgj]bgdf 2063 ;fn h]i& 18 ut]sf] k|zf;sLo
k'g/fjnf]sgsf] lg)f{o, e^df;sf] lkgf ;DjGwdf dxfGofofwLjQmfsf] sfof{nojf^ 2062.12.13 sf]
/fo ;d]tsf] cfwf/df, tyf o; ;DjGwdf cy{ dGqfno sfg"g dxfzfvfsf] /fo, cy{ ;lrj Pj+
/fh:j ;lrjHo"x?jf^ k|fKt o;} ;DjGwL kmfonsf] l^Kk)fL kmfondf ePsf] ;'emfjx? ;d]tsf]
cfwf/df ;f]xL P]gsf] cg';"rL– 1 sf] ;d" x – 13 b< i ^Jodf pNn]vLt clwsf/ k|of]u u/L e^df;sf]
lkgfjf^ tof/ ePsf] d:of}/fnfO{ d"=c=s/ P]g, 2052 sf] cg';"rL– 1 ;d"x– 1 sf] v)*-u_ cGtu{t
kg]{ u/L JofVof ul/Psf] Joxf]/f hfgsf/L u/fOG% .

jf]wfy{M
>L cy{ dGqfno
>L /fh:j dxfzfvf, l;+xb/jf/ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.09.04

ljifoM l^=l*=P; s^[L af/] .

>L :kfO; g]kfn -k|f_ ln

gof¤ afg]Zj/, sf&df)*f}+ .

To; -k|f_ ln= sf] k=;+ = 11108.064.65 ldlt 2064.07.14 sf] kq k|fKt eO{ Joxf]/f
cjut eof] . k|fKt kqdf -k|f_ ln= n] k|bfg ug]{ b"/ ;+rf/n ;]jfsf] nflu Sim Cards, Scrateh
Cards, Virtual Fund Transfer (VFT) tyf cGo ;]jfx? ljqmL jfkt e'QmfgL ubf{ ug'{kg]{ TDS b/
;DjGwdf cGof}n eO{ ;f]wgL cfPsf]df d"=c=s/df btf{ x'gn
] fO{ e'QmfgL ubf{ 1=5 k|ltzt clu|d s/
s^[L u/] x'g] tyf cGosf] xsdf 15 k|ltzt clu|d s/ s^[f x'gkg]{ Joxf]/f ldlt 2064.09.04
sf] lg)f{ofg';f/ cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.09.02

ljifoM :jLs[t cjsfz sf]if ;DjGwdf .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .
>L cfGtl/s /fh:j sfof{no
;a} .

cjsfz k|fKt sfdbf/÷sd{rf/Lx/n] cjsfz kl% kfpg] ;'ljwfx? ;`rfng ug]{ k|of]hgsf]
nflu sd{rf/L ;+ro sf]if tyf gful/s nufgL sf]if jfx]s ;+nUg ;"rL adf]lhd ljleGg 49 j^f
lgsfonfO{ :jLs[t cjsfz sf]ifsf] ?kdf o; ljefujf^ :jLs[tL ePsf] Joxf]/f cg'/f]w % .

txf+ sfof{no cGtu{t kg]{ :jLs[t cjsfz sf]ifx?n] cfos/ lgodfjnL 2058 sf] lgod
20 sf] :ki^Ls/)fdf pNn]v ePsf If]qx?df nufgL u/] gu/]sf] / sfof{no cGtu{t kg]{ cjsfz
sf]ifx?n] sd{rf/L sfdbf/ cjsfz kl% ePsf] e'QmfgLdf clu|d s/ s^[L u/L bflvnf u/] gu/]sf]
;DjGwdf %fgljg ug'{ x'g lgb]z
{ fg';f/ cg'/f]w ul/G%

;+nUgM
ljefujf^ cjsfz sf]ifsf] ?kdf :jLs[t k|fKt lgsfox?sf] ;"rL

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.08.25

ljifoM casfz sf]if ;DjGwdf .

>L g]kfn jfo';j] f lgud

kf]=j=g+= 401 sf&df)*f}+
;'Gwf/f .

txf+sf] k=;+= 129.064.65 ldlt 2064.09.09 sf] kq k|fKt eof] . kqdf sd{rf/Lx?nfO{
tna eQf Ps d'i& e'QmfgL jf/] hfgsf/L dfu ePsf] ;DjGwdf ;DjlGwt cfly{s jif{df e'QmfgL
ug'kg]{ /sd -Payable _ df b]vfPsf] eP ;f]xL cfwf/df cfDbfgL dfgL k|To]s jif{sf] cnu cnu
s/ s^[L ug{ / ;f] geP e'QmfgL lbg] ;a} /sd o;} jif{sf] cfDbfgL dfgL lgodfg';f/ s/ s^[L
ug'kg]{ Joxf]/f ldlt 2064.08.20 sf] lg)f{ofg';f/ cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.08.20
ljifoM kl/kq u/]sf] ;DjGwdf .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

Aoj:yflksf ;+;bsf] cy{ ;ldltsf dfggLo cWoIfHo" ;dIf ;+lutf zdf{n] k"+lhut nfedf s/bftfsf]
c!fgtf tyf nfk/jfxLn] s/ %nL ePsf] ;DjGwdf lbg' ePsf] lgj]bgsf] ;DjGwdf k]z x'+bf
ldlt 2064.08.20 df lgDgfg';f/ ug]{ lg)f{ ePsf] Joxf]/f cg'/f]w % .

1= cfos/ P] g , 2058 n] ;DklQsf] v/Lb ljqmLdf ePsf] nfenfO{ s/sf] bfo/fdf Nofpg] clek| f on]
k"+hLut nfedf s/ nfUg] Joj:yf u/]sf] % .

P]gsf] pk/f]Qm Joj:yf cg';f/ JolQmx?n] cfkm\ gf] ;DklQsf] j]r ljvg -lg;u{_ ubf{ ;f]df nfe ePsf]
% eg] tf] l sPsf] b/df cfos/ bflvnf ug' { kb{ % . P] g k| f /De eP kZrft cfkm\gf] Jofj;flos jf
u} / Jofj;flos s/of] U o ;DklQsf] ljqmLdf ePsf] nfedf s/ nfUg] Joj:yf ePcg' ; f/ cfkm\gf]
cfDbfgL vr{ s f] cfo ljj/)f agfO{ ;DjlGwt cfGtl/s /fh:j sfof{ n odf cfo ljj/)f bflvnf ug] {
s/bftfx?af^ o; lsl;dsf] cfodf Joj;fosf] cfos} ?kdf s/ bflvnf e} /x]sf] g} xf]nf . ;fy},
bflvnf gug] { s/bftfx?sf] xsdf cfGtl/s /fh:j sfof{ n ox?af^ s/ k/LIf)f tyf cg' ; Gwfg ug] {
qmddf Plsg u/L bflvnf u/fpg] .

2= cfGtl/s /fh:j sfof{nodf ljj/)f bflvnf ug'{kg]{ bfloTj gePsf JolQm / k|fs[lts JolQmsf] xsdf
P]gn] lgDg ;DklQx? ljqmL ubf{ ePsf] nfedf s/ ltg'{kg]{ Joj:yf u/]sf] %}g .

-s_ s'g} k|fs[lts JolQmsf] Ps s/f]* ?k}of¤ eGbf sd d"Nodf lg;u{ -laqmL_ u/]sf] hUuf tyf lghL
ejg, jf

-v_ tLg k' : tfleq ePsf] v/Lb ljqmL jfx]s cGo lsl;dn] x:tfGt/)f u/L lg;u{ -laqmL_ u/] s f]
;DklQ .

-u_ s'g} k|fs[lts JolQmsf] lgDg cj:yfsf] lghL ejg

-s_ cljlR%Gg tLg jif{ / ;f] eGbf j(L cjlw :jfldTjdf /x]sf], /

-v_ ;f] JolQmn] cljlR%Gg jf k^s k^s u/L s"n tLg jif{ jf ;f] eGbf j(L j;f]jf; u/]sf]

3= s'g} JolQmn] ?=1 s/f]* eGbf a(L d"Nodf dfly pNn]lvt cj:yf jfx]ssf #/hUuf ljqmLdf s/ nfUg]
ePtfklg ;DklQx? k| f Kt ug] { ;DjGwdf ePsf vr{ x ? s^fO{ jf¤ s L /xg cfPsf] /sddf dfq s/
nfUg] Joj:yf % . cfos/ P]g, 2058 sf] k|f/De eP kZrft JolQmsf] hUuf tyf ejg ljqmLdf s/
nfUg] Joj:yf ePsf] / ljz]if u/L sf&df*f}+ pkTosfdf Jofj;flos k|of]hgn] ;d]t #/hUufsf] v/Lb
ljqmL ug]{ k|rng j(\g uPsf] / #/hUufsf] d"Nodf ePsf] j[l$b/sf] sf/)fjf^ ?=1 s/f]*eGbf a(L
d' N osf dflysf cj:yf jfx] s sf] d f ;d] t sf/f] j f/ x' g ;Sg] ePsfn] To; sfof{ n ox?n] ;DjlGwt
If]qsf dfnkf]t sfof{nox?;+u ;dGjo u/L #/hUuf ljqmLdf s'g} JolQmn] s/ ltg'{kg]{ cj:yf ePdf
s/ c;'nL ug{] .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.08.20
ljifoM k"+hLut nfedf s/ c;"nL ug]{ ;DjGwdf .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

Aoj:yflksf ;+;bsf] cy{ ;ldltsf dfggLo cWoIfHo" ;dIf lgj]bs ;+lutf zdf{n] lbg'ePsf] lgj]bgsf
;DjGwdf .

1= cfos/ P]g, 2058 n] ;DklQsf] v/Lb ljqmLdf ePsf] nfenfO{ s/sf] bfo/fdf Nofpg] clek| f on]
k"+hLut nfedf s/ nfUg] Joj:yf u/]sf] % .

P]gsf] pk/f]Qm Joj:yf cg';f/ JolQmx?n] cfkm\ gf] ;DklQsf] j]r ljvg -lg;u{_ ubf{ ;f]df nfe ePsf]
% eg] tf] l sPsf] b/df cfos/ bflvnf ug' { kb{ % . P] g k| f /De eP kZrft cfkm\gf] Jofj;flos jf
u} / Jofj;flos s/of] U o ;DklQsf] ljqmLdf ePsf] nfedf s/ nfUg] Joj:yf ePcg' ; f/ cfkm\gf]
cfDbfgL vr{ s f] cfo ljj/)f agfO{ ;DjlGwt cfGtl/s /fh:j sfof{ n odf cfo ljj/)f bflvnf ug] {
s/bftfx?af^ o; lsl;dsf] cfodf Joj;fosf] cfos} ?kdf s/ bflvnf e} /x] s f] % . ;fy} ,
bflvnf gug] { s/bftfx?sf] xsdf cfGtl/s /fh:j sfof{ n ox?af^ s/ k/LIf)f tyf cg' ; Gwfg ug] {
qmddf Plsg u/L bflvnf u/fpg] ul/Psf] % .

2= cfGtl/s /fh:j sfof{nodf ljj/)f bflvnf ug'{kg]{ bfloTj gePsf JolQm / k|fs[lts JolQmsf] xsdf
P]gn] cfkm\gf] lgDg ;DklQx? ljqmL ubf{ ePsf] nfedf s/ ltg'{kg]{ Joj:yf u/]sf]
%}g .

-s_ s'g} k|fs[lts JolQmsf] Ps s/f]* ?k}of¤ eGbf sd d"Nodf lg;u{ -laqmL_ u/]sf] hUuf tyf lghL
ejg, jf

-v_ tLg k' : tfleq ePsf] v/Lb ljqmL jfx]s cGo lsl;dn] x:tfGt/)f u/L lg;u{ -laqmL_ u/] s f]
;DklQ .

-u_ s'g} k|fs[lts JolQmsf] lgDg cj:yfsf] lghL ejg

-s_ cljlR%Gg tLg jif{ / ;f] eGbf j(L cjlw :jfldTjdf /x]sf], /

-v_ ;f] JolQmn] cljlR%Gg jf k^s k^s u/L s"n tLg jif{ jf ;f] eGbf j(L j;f]jf; u/]sf]

3= s'g} JolQmn] ?=1 s/f]* eGbf a(L d"Nodf dfly pNn]lvt cj:yf jfx]ssf #/hUuf ljqmLdf s/ nfUg]
ePtfklg ;DklQx? k| f Kt ug] { ;DjGwdf ePsf vr{ x ? s^fO{ jf¤ s L /xg cfPsf] /sddf dfq s/
nfUg] Joj:yf % . cfos/ P]g, 2058 sf] k|f/De eP kZrft JolQmsf] hUuf tyf ejg ljqmLdf s/
nfUg] Joj:yf ePsf] / ljz]if u/L sf&df*f}+ pkTosfdf Jofj;flos k|of]hgn] ;d]t #/hUufsf] v/Lb
ljqmL ug]{ k|rng j(\g uPsf] / #/hUufsf] d"Nodf ePsf] j[l$b/sf] sf/)fjf^ ?=1 s/f]*eGbf a(L
d' N osf dflysf cj:yf jfx] s sf] d f ;d] t sf/f] j f/ x' g ;Sg] ePsfn] o; ljefun] ckm\ gf dftxtsf
sfof{ n ox?nfO{ ;DjlGwt If] q sf dfnkf] t sfof{ n ox?;+ u ;dGjo u/L #/hUuf ljqmLdf s' g } JolQmn]
s/ ltg'{kg]{ cj:yf ePdf s/ c;'nL ug{sf] nflu lgb]{zg ;d]t lbO{ ;lsPsf] % .

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 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.08.18

ljifoM k"jf{bz
] jf/] .

>L lxdfnog hg/n OG:of]/G] ; s+= ln=

jj/dxn, sf&df)*f}+ .

To; s+= ln= sf] r=g+= 592÷064.65 ldlt 2064.08.03 sf] kq k|fKt eO Joxf]/f cjut
eof] . JolQmut b'#{^gf jLdf cGtu{tsf] Ifltk"lt{ e'QmfgL ubf{ >f]tdf s/ s^[L ug'kg]{ ljifodf
k" j f{ b ] z dfu ePsf] d f cfos/ P] g , 2058 sf] bkmf 88-2_-v_ adf]lhd nufgL jLdf xf]; of
;fdfGo jLdfsf] b'#{^gf jLdf cGtu{tsf] Iflqk"lt{ e'QmfgL ubf{ 5% >f]tdf s/ s^[L u/L bflvnf
ug'k{ g]{ Joxf]/f] ldlt 2064.08.16 lg)f{ofg';f/ cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.08.09

ljifoM j}bl] zs k/fdz{ ;]jfsf] s/ jf/] .

>L /f]huf/Lsf nflu ;Lk kl/of]hgf

kf]=j=g+= 3546, ljh'nLahf/,
sf&df)*f}+ .

To; kl/of]hgfsf] k=;+= 2064.65 r=g+= 142, ldlt 2064.07.29 sf] kq k|fKt eO{ Joxf]/f
cjut eof] . cGt/f{li^<o k/fdz{bftf JolQm÷kmd{x?nfO{ cfos/ nfUg]÷gnfUg] / nfu]df ;f]sf] b/
:ki^ ug{sf] nfuL u/]sf] cg'/f]w ;DjGwdf cfos/ P]g, 2058 sf] bkm 88 df ePsf] Joj:yf
cg';f/ e'QmfgL ubf{ 15% sf b/n] clu|d s/ s^[L ul/ bflvnf ug'k{ g]{ Joxf]/f ldlt 2064.08.03
sf] lg)f{fofg';f/ cg'f/]w ul/G% .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.07.13

ljifoM k"jf{bz
] jf/] .

>L lglvn dfs]l{ ^é,

-:yfoL n]vf gDj/ 301584058_
cfbz{gu/, jL/u`h .

To; kmd{n] ldlt 2064.05.23 df ljqm]tf kmd{n] :yfgLo pBf]ujf^ pTkflbt j:t' v/Lb u/L
ljb]z lgof{t u/]df v/Lbdf lt/]sf] d"=c=s/ lkmtf{ kfpg]÷gkfpg] ljifodf k"jf{bz
] dfu u/]sf]d o:tf]
s]zdf d"=c=s/ lkmtf{ eO{ /x]sf]n] k"jf{bz ] hf/L ug{ gkg]{ Joxf]/f ldlt 2064.06.28 sf]
lg)f{ofg';f/ hfgsf/L u/fOPsf] Joxf]/f cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.30

ljifoM clu|d cfos/sf] b/ af/] .

>L g]kfn /fi^< a}s

+
ljb]zL ljlgdo Joj:yfkg ljefu -cfoft zfvf_
jfn'jf^f/, sf&df)*f}+ .

txf+sf] k=;+= lj=cf=Po/÷lj 2-%_10÷064.65 r=g+= 309 ldlt 2064.06.22 sf] kq k|q
k|fKt eof] . ;f] ;DjGwdf cfos/ P]g, 2058 sf] bkmf 88-4_-s_ cg';f/ Ol`hg jf kf^{; k"hf{
jfktsf] /sddf TDS ug'{ gkg]{ t/ Labour Charge sf] xsdf 15 k|ltzt clu|d s/ s^[f ug'kg]{
Joxf]/f ldlt 2064.06.30 lg)f{ofg';f/ cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.07.11

ljifoM låljwfsf] k"jf{bz

] jf/] .

>L P; *]enkd])^ a}s + ln=

gS;fn, gf/fo)frf}/, sf&df)*f}+ .

To; a}+sn] ldlt 2064.05.27 sf] kqåf/f ljsf; ¥)fkq 2076 v/Lb ubf{ nfu]sf] j(L
vr{ /sd ?=83,33,310.- s;/L vr{ n]Vg] eGg] låljwfnfO{ lnP/ k"jf{b]z dfu u/]sf] ;Gbe{df k]z
x¤'bf a}+sn] vr{ u/]sf] k"/} /sd nufgL ePsf]n] ;j} /sd a}+ssf] gfkmf gf]S;fg lx;fjdf gcfO{
jf;nftdf /fVg'kg]{ ;j{dfGo l;$fGt xf] . t;y{ nufgLdf ePsf] vr{nfO{ gfkmfgf]S;fg lx;fjsf] vr{
s^[L lbg gldNg] ePsf]n] dfu cg';f/sf] k"jf{b]z hf/L ug{ g;lsg]] Joxf]/f ldlt 2064.06.17 sf]
lg)f{ofg';f/ hfgsf/L u/fOPsf] Joxf]/f cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.24

ljifoM k"jf{bz
] jf/] .

>L ;'ud ^<fG;kf]^{ g]kfn k|f=ln=

sf&df)*f}+ .

To; -k|f=_ ln= n] ldlt 2062.06.07 sf] kqåf/f cf=j=2058.59, 2059.60 o"lglne/ g]kfn
ln= nfO{ ;]jf ljqmL u/] jfktsf] /sddf cf=j= 2063.64 df ?=10,35,853.F s/ s^[L u/L s/
s^[Lsf] k|df)fkq k|fKt u/]sf] . To; -k|f=_ ln= n] cfos/ P]g, 2058 sf] bkmf 96 adf]lhd cfo
ljj/)f k]z u/L ;f]df nfu]sf] cfos/ ;d]t lt/L ;s]sf] cj:yfdf xfn s/ s^[L eO{ k|fKt ePsf]
s/ s^[Lsf] k|df)fkqsf] cfwf/df Tax Credit kfpg]÷gkfpg] låljwfsf] k"jf{bz
] dfu u/]sf] Joxf]/fsf]
ljifo k]z x'bf cfos/ P]g, 2058 sf] bkmf 93-3_ df pkbkmf -2_ adf]lhd /sd s/ s^[L x'g]
JoQmLn] ;f] e'QmfgL u/]sf] cfo jif{df bflvnf ug'{kg]{ s/ /sddf dfq ldnfg ug{ bfjL ug{
;Sg]%g . eGg] Joj:yf /x]sf] % . ctM P]gsf] pk/f]Qm cg';f/sf] Joj:yfn] ;DjlGwt cfly{s jif{df
jfx]s c? jif{df clu|d s/ s^[L ldnfg ug{ gldNg] Joxf]/f ldlt 2064.06.22 sf] lg)f{ofg';f/
hfgsf/L u/fOG% .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.24

ljifoM d+=k=sf] lg)f{o sfof{Gjog jf/] .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .
>L cfGtl/s /fh:j sfof{no
;a} .

g]kfn ;/sf/ dlGqkl/ifbsf] ldlt 2064.06.14 df j;]sf] a}&sjf^ d"=c=s ;DjGwdf b]xfo
adf]lhdsf] lg)f{o ePsf]n] pQm lg)f{o adf]lhd ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w % .

b]xfo

-s_ eG;f/ b/jGbLsf] efu 23, 28 / 29 df kg]{ kmL* ;KnLd]G^sf] sRrf kbfy{df d"=c=s/
k')f{ %'^ lbg] .

jf]wfy{ M

>L eG;f/ ljefu MF txf+ cGtu{tsf ;j} e+;f/ sfof{nox?nfO{ pk/f]Qm Joxf]/f hfgsf/L u/fO{lbg'
x'g .

>L g]kfn bfgf pBf]u ;+#, rfjlxn .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
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cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.22

ljifoM kl/kq jf/] .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

;fd'bflos jgsf] sf&df sf&sf] ljqmL dWo] Jofkfl/s k|of]hgsf] nflu ljqmL ePdf dfq
d"=c=s/ nfUg] Joj:yf ul/lbg jg tyf e" ;+/If)f dGqfno, of]hgf tyf hgzlQm dxfzfvfjf^
ldlt 2064.05.23 df cy{ dGqfnonfO{ n]v]sf] kq, ;fd'bflos jg pkef]Qmf dxf;+# g]kfnsf]
;fd'bflos jgsf] ;d"xleq ljt/)f ubf{ d"=c=s/ gnufOof]; elg >Ldfg ;lrjHo" cy{ dGqfnodf
k]z u/]sf] lgj]bg Pj+ dxfn]vf k/LIfssf] sfof{nonfO{ ldlt 2063.11.23 df lbPsf] hjfkm cflb
;d]tnfO{ dWo] gh/ u/L pk/f]Qm Joxf]/f k]z x"bf d"=c=s/ P]g, 2052 sf] bkmf 12-s_2 cg';f/
b]xfo adf]lhd ug]{ u/L g]kfn ;/sf/ -dfggLo dGqL:t/_ sf] ldlt 2064.06.06 sf] lg)f{ofg';f/
cg'/f]w ub{%', elg cy{ dGqfno /fh:j dxfzfvfsf] k=;+=/f=l^=kmf 21÷2064.65 r=g+=291 ldlt
2064.06.07 sf] kqjf^ n]lv cfPsf]n] ;f]xL adf]lhd ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w % .

b]xfo
-1_ ;fd'bflos jg pkef]Qmf ;d"xn] cfkm\gf] ;d"xleqsf ;b:ox?nfO{ #/fo;L k|of]hgsf nflu
sf&sf] ljt/)f ubf{ To:tf] sf/f]jf/ Jofkfl/s k|sl[ tsf] gx'g] x'b
+ f d"=c=s/ nufpg gldNg] .
t;y{ To:tf] sf/f]jf/df d"=c=s/ gnufpg] .

-2_ ;fd'bflos jg pkef]Qmf ;d"n] cfkm\gf] ;b:osf] #/fo;L k|of]hgsf nflu ljt/)f ug]{ sf&sf]
d"=c=s/ %Ng] u/L Jofkfl/s sf/f]jf/df hfg lgoGq)f ug{ jg tyf e" ;+/If)f dGqfnon]
æ;fd'bfols jg pkef]Qmf ;d"xn] cfkm\gf ;b:ox?nfO{ sf& ljt/)f ug]{ sfo{ljlwÆ jgfO{ o;
dGqfno ;d]tsf] ;xdlt lnO{ hf/L ug]{ .

jf]wfy{ M
>L dxfn]vf k/LIfssf] sfof{no
-ag tyf e" ;+/If)f lgb]z
{ gfno_
aa/dxn .

>L cy{ dGqfno

-/fh:j dxfzfvf_
l;+xb/jf/ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.21

ljifoM cjsfz sf]ifsf] :jLs[lt jf/] .

>L uf}/L z+s/ ljQLo ;+:yf lnld^]*

sfjf;f]tL, gjnk/f;L

pko'{Qm ljifodf n]vL k&fPsf] txf+sf] ldlt 2064.04.27 sf] kq k|fKt eof] .
cfos/ lgodfjnL 2059-;+=;=_ sf] lgod 20 sf] pklgod 2 sf] v)* -s1_ / -s2_ n]
cjsfz sf]ifsf] :js[lt ;DjGwdf lgDg Joj:yf u/]sf] % .

-s1_ r'Qmf k"+hL slDtdf Ps s/f]* ?k}of x'g'kg]{ .

-v2_ lxtflwsf/L sfdbf/ jf sd{rf/Lsf] ;+Vof slDtdf Ps xhf/ x'g'kg]{ .

pko'{Qm jdf]lhdsf zt{x? -cfos/ lgodfjnL, 2059 adf]lhd_ k"/f ePsf]

eP ;f] sf] ljj/)fsf ;fy} cjsfz sf]ifsf] %'^[} :yfoL n]vf gDj/ k|fKt u/L ;f]
sf] k|df)f ;d]t /fvL k&fO{ lbg'x'g cfb]zfg';f/ cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.16
ljifoM x|f; vr{ ;DjGwdf .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

Pn=lk=hL Uof; Refllinbg Joj;fo ug] { pBf] u x?n] :jo+ s / lgwf{ / )f u/L k] z u/] s f] s/ lgwf{ / )f
ljj/)f, ljl:t[t ljj/)f Pj+ gfkmf gf]S;fg vftfnfO{ cWoog ubf{ x|f; vr{, w/f}^LnfO{ n]vf+sg ug]{ tl/sf Pj+
x|f; s^[ L nfO{ w/f} ^ Ldf ;dfo] g h ug] { h:tf ljifox?df leGgfleGg} ?kdf Treatment ePsf] b] l vof] . o;
;DjGwdf pko'Qm ;dfwfg kQf nufpg ul&t ;ldltn] pk/f]Qm j'+bfsf] ;DjGwdf lbPsf] ;'emfjx? k]z x'+bf
lgDg ljifox?df lgDgfg';f/ ug]{ lg)f{o ePsf] Joxf]/f cg'/f]w % .

-s_ cfos/ P]g, 2058 sf] cg';"rL 2 cg';f/ l;ln)*/ æ#Æ ju{df jlu{s/)f x'g] / To;sf] x|f; b/ 15
k| l tztn] x' g ' k g] { x' + b f ;f] eGbf #^L b/df x| f ; s^[ L ug] { jf x| f ; s^[ L dfu gug] { pBf] u x?n] x| f ;
vr{ 15 k|ltztn] u)fgf u/L ;f] j/fj/sf] /sd Deprectation Base df ;dfof]hg ug]{ .

-v_ s'g} pBf]un] u|fxsnfO{ pknJw u/fPsf] Uof; ;xltsf] l;ln)*/ jfktsf] k|fKt /sdnfO{ w/f}^Ldf klg
gb]vfPsf]n] To;nfO{ l;ln)*/ ljqmL dfg]sf] x'g;sg] x'+bf cfos/ tkm{ To;nfO{ l;ln)*/ ljqmL cfo
Pj+ d" = c=s/ tkm{ l;ln)*/ ljqmLsf] d" = c=s/ c;" n u/] s f] x' g ' k %{ . o;df d" = c=s/tkm{ l;ln)*/
ljqmLsf] d"=c=s/ k|fKt eP gePsf] / cfos/ tkm{ cfodf ;dfj]z u/] gu/sf] %fgljg ug]{ .

-u_ l;ln)*/ u|fxsx?nfO{ pknJw u/fP jfkt k|fKt /sd ljqmLdf jf u|fxs w/f}^Ldf b]vfpg' kg]{df ;f]
gu/L Reservation Against Cylinder Deposit b] v fPsf] ;DjGwdf %fgljg ug] { . u| f xsjf^ k| f Kt /sd
w/f}^Ldf gb]vPkl% ;f] ljqmL dfGg' kg]{ / To;nfo{ cfos/ tkm{ cfo / d"=c=s/ tkm{ d"=c=s/ c;"n
ug]{ .

-#_ s'g} Uof; pBf] u n] Cylinder sf] x|f; vr{ gfkmf gf] S ;fg vr{df bflj u/L ;f] j/fj/sf] /sd
Cylinder Deposit Account nfO{ ;dfof]hg u/L Cylinder Deposit Account df #^fO{ ;f] #^fP hlt /sd
cfodf ;dfj]z u/] s f] klg kfOPsf] n ] pBf] u sf] Accounting Treatment x]bf{ l;ln)*/sf] x|f; vr{
sDkgLn] cfkm" n ] jxg gu/L u| f xsnfO{ u/fPsf] / l;ln)*/sf] l*kf] l h^df #^fO{ ltg' { gkg] { bfloTj
lnPsf] b] l vof] . o;/L u| f xsnfO{ x| f ; vr{ ef/ jxg u/fp+ b f l;l;)*/ dfyL sDkgLsf] :jfldTj
:yflkt gx' g ] / lglZrt cjlwdf uP/ l;ln)*/sf] w/f} ^ L ;d] t ;dfo] f hg x' g ] x' + b f o; ;DjGwdf
o:tf s/bftfsf] cfos/ tkm{ cfodf /sd b]vfO ;s]sf]n] s]xL ug'{ gkg]{, t/ d"=c=s/ tkm{ x|f; vr{
jfkt hlt /sd ;dfof]hg x'G% ;f]df d"=c=s/ c;"n ug]{ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.16

ljifoM ;Dddflgt ;jf]{Rr cbfntsf] km};nf .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

o; ljefusf] r=g+= 3748 ldlt 2055.12.09 sf] Uof;sf] l;ln)*/ ;DjGwL

kl/kqnfO{ lnP/ g] k fn Uof;, jfjf Uof; / sf] ; L Uof; ;d] t jf^ k/] s f] %' ^ [ f %' ^ [ } l/^
lgj] b g pk/ ;Ddflgt >L ;jf] { R r cbfntjf^ ldlt 2063.09.28 df km} ; nf x' + b f pQm
kl/kq / ;f] ;DjGwdf ePsf] sfd sf/jfxL sfg" g L ?kdf jb/ ePsf] km} ; nf clGtd
cj:yfdf /x]sf] x'+bf pQm l/^sf] km};nfdf pNn]v eP adf]lhd / l/^ lgj]bgdf guPsf
cGo Uof; pBf]ux?sf] xsdf cj ;+zf]lwt s/ lgwf{/)f ubf{ Uof; l;ln)*/nfO{ pBf]usf]
k"+lhut ;DklQ dfgL x|f; vr{ lbg / l;ln)*/ l*kf]lh^df /x]sf] cj:yfdf pBf]usf] :yL/
;DklQ dfgL tbg'?k Treatment ug'{kg]{ ;fy} sfof{nojf^ w/f}^L /sd / w/f}^Ldf /x]sf]
l;ln)*/ ;+Vof le*fg ubf{ ;+Vof km/s kg{ uPdf Go"g ePsf] l;ln)*/ ;+Vofsf] jhf/
d" N o sfod u/L d" = c=s/ lgwf{ / )f ug] { / km/s k/] s f l;ln)*/nfO{ ljqmL dfgL cfodf
;dfj]z ug'{kg]{ ldlt 2064.06.15 df lg)f{o ePsf] Joxf]/f cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.15

ljifoM s/sf] b/ ;DjGwdf .

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

>L cfGtl/s /fh:j sfof{no

;a} .

Pn=lk=hL= Uof; pBf]ux? :jo+s/ ljj/)fdf s/ lgwf{/)f ubf{ ljleGg b/df s/ lgwf{/)f
u/L ljj/)f k]z u/]sf] kfOof] . o:tf pBf]ux?sf] s/sf] b/ s'g x'g] eGg] ;DjGwdf pBf]u
ljefudf hfgsf/L dfu ubf{ o:tf pBf]ux? ;]jfd"ns pBf]usf] ?kdf btf{ ePsf] hfgsf/L k|fKt
ePsf] Pj+ Uof; pBf]ux?sf] ;DjGwdf ljleGg ;d:ofx? ePsf]nfO{ klxrfg u/L ;'emfj k]z ug{
u&Lt ;ldltn] ;d]t Pn=kL=hL= Uof; pBf]ux?nfO{ cfos/ P]g, 2058 cg';f/ 25 k|ltztsf b/n]
s/ nfUg' kg]{ ;'emfj lbPsf] ;DjGwdf >Ldfg dxflgb]z
{ sHo" ;dIf k]z x'bf o:tf pBf]ux?nfO{ 25
k|ltztsf b/n] s/ lgwf{/)f ug{ lgb]{zg lbg] lg)f{o ePsf]n] ;f] cg';f/ ug'{ x'g lg)f{ofg';f/
cg'/f]w ub{%' .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.13

ljifoM cjsfz e'QmfgLdf nfUg] s/ ;DjGwdf .

>L g]kfn vfg]kfgL ;+:yfg

-cy{ dxfzfvf_
lqk'/Z
] j/, sf&df*f}+ .

txf+sf] k=;+= c=d= 2064.65 r=g+= 84 ldlt 2064.05.31 sf] kq k|fKt eO{ Joxf]/f cjut
eof] . kqdf ;+:yfgn] ;+rfng u/]sf] :j]lR%s cjsfz of]hgf cGtu{t cjsflzt sd{rf/Lx?nfO{
e'QmfgL ug]{ /sddf cfos/ s^[L ljifodf ;f]wgL ePsf] Joxf]/f pk/ cfos/ P]g, tyf
lgoddfjnLdf ePsf] xfnsf] Joj:yfg';f/ #/ljbf, lj/fdL ljbf, ljdf, pkbfgsf] xsdf 2058 r}q
19 kl% kfs]sf] /sdnfO{ cfodf ;dfj]z ug'kg]{, cf}ifwL pkrf/tkm{ ?= Psnfv c;L xhf/;Dd
cfodf ;dfj]z ug'{ gkg],{ :j]lR%s cjsfz jfktsf] yk ;'ljwf /sd k"/} cfodf ;dfj]z u/L ;f]
cg';f/ x'g] s"n /sddf cfos/ P]g, 2058 sf] bkmf 88 cg';f/ 15 k|ltztn] s/ s^[f u/L
bflvnf ug'{ kg]{ egL ldlt 2064.06.13 df lg)f{o ePsf] Joxf]/f cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.13

ljifoM s/ lgwf{/)f ug]{ af/] .

o; ljefusf] r=g+= 3748 ldlt 2055.12.09 sf] Uof;sf] l;ln)*/ ;DjGwL kl/kq
;Ddflgt >L ;jf]{Rr cbfntjf^ g]kfn Uof;, jfjf Uof; / sf]zL Uof; ;d]tsf] %'^[fF%'^[} k/]sf]
l/^ lgj]bgdf ldlt 2063.09.28.06 df km};nf x'+bf pQm kl/kq / ;f] ;DjGwdf ePsf sfd
sfjf{xL sfg"gL ?kdf jb/ ePsf] km};nf clGtd cj:yfdf /x]sf] x'+bf l/^ lgj]bgdf uPsf -g]kfn
Uof;, jfjf Uof; / sf]zL Uof;_ pBf]ux?sf xsdf l/^sf] km};nfdf pNn]v eP adf]lhd / l/^
lgj]bgdf guPsf cGo Uof; pBf]ux?sf xsdf cfly{s jif{ 2063.64 b]lv km};nf adf]lhd Uof;
l;ln)*/ pBf]usf] k'lhut ;DklQ dfgL s/ tyf d"=c=s/ lgwf{/)f ug'{ of] kl/kq ul/Psf] % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.10

ljifoM TDS sf] b/ ;DjGwdf .

>L g]kfn /fi^< a}s

+
ljb]zL ljlgdo Joj:yfkg ljefu -cfoft zfvf_
jfn'jf^f/, sf&df)*f}+ .

txf+sf] r=g+= 1884 ldlt 2064.03.18 sf] kq k|q k|fKt eof] . kqdf g]kfn ^]lnsd
nufot o'gfO^]* ^]lnsd lnld^]*n] cfkm\gf] ;]jf lj:tf/sf] qmddf ljleGg ^fj/x? tyf pks/)fx?
v/Lb jfkt e'QmfgL ubf{ nfUg] TDS b/ ;DjGwdf ;f]wgL ePsf] Joxf]/f k]z x'b + f ;fdfgsf] d"Nodf
TDS ug'{kg]{ b]lvPg t/ ;]jf z'Nssf] xsdf cfos/ P]g, 2058 sf] bkmf 89-3_-s_ df ePsf]
Joj:yf cg';f/ 15 k|ltztsf b/n] clu|d s/ s^[L ug'kg]{ hfgsf/L lbg] lg)f{o ePsf] Joxf]/f
cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.06.04

ljifoM d"=c=s/ nfUg] gnfUg] ;DjGwdf .

>L ;}lgs cfly{s k|zf;g ljefu

h+uL c*\*f, sf&df*f+} .

pk/f]Qm ;DjGwdf txf+sf] ldlt 2064.06.04 sf] kq k|fKt e} Joxf]/f cjut eof] .
kqdf pNn]v ePsf] /fzg cfO^dsf] ;+sng ljj/)f cg';f/ t]n, jg:ktL £o", lrgL, cb'jf,
b'w -sG*]G; ldNs_, lrofkQL, lh/f, wlgofF Pj+ xfO{ OghL{ lj:s'^df s/ nfUg] % . d'No
clej[l$ s/ nfUg] / gnfUg] j:t'x?sf] Psd'i^ jf]nkq cfx\jfg ubf{ d"No clej[l$ s/
nfUg] Joxf]/f lgb]z
{ fg';f/ cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.05.26

Fb
ljifoM kl/jTo{ ljb]zL d'bf| df rf L cfoft ug]{ Joj:yf ;DjGwdf .

>L &"nf s/bftf sfof{no

xl/x/ ejg, nlntk'/ .
>L cfGtl/s /fh:j sfof{no,
;j} .
>L cfGtl/s /fh:j ljefusf]
;j} zfvfx? .

pko'{Qm ljifodf g]kfn /fi^< a}+s s]Gb|Lo sfof{no ljb]zL ljlgdo Joj:yfkg ljefusf] O=k|f=
kl/kq ;+vofF459 ldlt 2064.04.29 sf] kqfg';f/ kl/jTo{ ljb]zL d'bf| df ;'g cfoft ug{ ;lsg]
F
;a} Joj:yfx? cj pk|fGt rfbL cfoft ug{sf] nflu ;d]t nfu' ul/Psf] x'bf ;f]xL adf]lhd ug'{
u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]_{ P]g, 2019 -;+=;_ sf] bkmf 12 n] lbPsf] clwsf/ k|of]u
u/L of] kl/kq hf/L ul/Psf] % .Æ eGg] Joxf]/fsf] kqsf] %fof k|lt ;lxt c=d=/fh:j dxfzfvfsf]
r=g+= 171 ldlt 2064.05.06 sf] kqfg';f/ n]lv cfPsf]n] cfb]zfg';f/ cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.05.19

ljifoM cjsfz sf]ifsf] :jLs[lt jf/] .

>L g]kfn jfo';j

] f lgud, cjsfz sf]if
-:yfoL n]vf gDj/ 302600807_
sf&df)*f}+ .

pko'Q
{ m ljifodf txf+jf^ ldlt 2064.02.01 / ldlt 2064.05.09 df cjsfz sf]if
;+rfngsf nflu g]kfn jfo';j ] f lgud cjsfz sf]if ljlgodfjnL, 2063 ;lxtsf] lgj]bg k|fKt eO{
k]z x'+bf cfos/ lgodfjnL, 2059 sf] 2064 ;+zf]wg cg';f/sf] zt{ / k|s[of ;d]t k"/f u/L
k]z u/]sf]n] cfos/ P]g, 2058 sf] bkmf 63 cg';f/ ldlt 2064.05.17 df :jLs[tL lbg] lg)f{o
ePsf] Joxf]/f cg'/f]w % . txf+jf^ k|fKt pQm cjsfz sf]if ljlgodfjnLsf] %fof+kl| t o;};fy ;+nUg
% .

jf]wfy{ M
g]kfn jfo" ;]jf lgud
kf]=j=g+= 401, sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.05.10

ljifoM clu|d s/ s^[L -TDS_ ;DjGwdf .

>L g]kfn ljB't k|flws/)f

dflyNnf] tfdfsf]zL hn ljB't cfof]hgf
gfukf]v/L, sf]nf]gL dfu{ gS;fn, sf&df)*f}+ .

txf+sf] r=g+=064.65F43 ldlt 2064.03.17 sf] k/fdz{bftf Norconsult-AS(JV) sf] clu|d

s/ s^[L ug]{ ljifodf ;f]lwPsf] kq k|fKt eof] .

tT;DjGwdf sf/jfxL x'b

+ f cfos/ P]g, 2058 sf] bkmf 89-s_ cfly{s ljw]os, 2064 jf^
vf/]h eO{ ;s]sf] / ;f]xL ljw]osn] P]gsf] bkmf 88 sf] -s_-4_ df Joj:yf u/] cg';f/ d"No
clej[l$ s/df btf{ ePsf] ;]jf k|bfos jfl;Gbf JolQmnfO{ e'QmfgL u/]sf] ;]jf z'Nsdf 1=5 -Ps
bzdnj kf+r_ k|ltztsf b/n] clu|d s/ s^[f u/] x'g] egL ldlt 2064.05.10 sf] lg)f{ofg';f/
cg'/f]w ul/Psf] % .

jf]wfy{M
>L Norconsult AS (JV)-
sdnkf]v/L, sf&df)*f}+ F 21 August 2007 sf] cfj]bgsf] ;Gbe{df .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.05.04

ljifoM clu|d cfos/ b/ v'nfO{ lbg] jf/] .

>L g]kfn /fi^< a}s

+
ljb]zL ljlgdo Joj:yfkg ljefu -cfoft zfvf_
jfn'jf^f/, sf&df)*f}+ .

pk/f]Qm ljifosf] txf+sf] r=g+= 110 ldlt 2064.04.24 sf] >L otL Pc/nfOG;n] clu|d s/
s^[f ug]{ jf/]sf] kq k|fKt eof] .

tT;DjGwdf u}/ jfl;Gbf JolQmnfO{ ul/g] e'QmfgLdf cfos/ P]g, 2058 sf] bkmf 89-3_-s_
cg';f/sf] clwsf/ k|of]u u/L ldlt 2061.04.05 sf] lg)f{ofg';f/ 15 k|ltzt sf b/n] clu|d s/
s^[L ug'kg]{ u/L ;fj{hlgs kl/kq ePsf] Joxf]/f cfb]zfg';f/ cg'/f]w % . o; ;DjGwdf cfly{s
P]gdf s'g} kl/jt{g gePsf] Joxf]/f ;d]t cg'/f]w % .

af]wfy{ M
>L olt Pc/nfOG;
ltnu+uf, sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.04.24

>L g]kfn ;xsf/L ljQLo ;+:yf lnld^]*

gof+ jfg]Zj/, sf&df)*f}+ .

ljifoM lgIf]k Jofhsf] s/ s^[L ;DjGwdf .

pk/f]Qm ljifosf] txf+sf] k=;+= 2064.65 r=g+= 2141 ldlt 2064.04.23 sf] kq k|fKt
eof] .

cfos/ P]g, 2058 sf] bkmf 88 -1_ cg' ; f/ Jofhsf] clu| d s/ b/ 15-kGw|_ k|ltzt
/x]sf] :ki^ g} % . t/ ;f]xL bkmfsf] pkbkmf -3_ df cfly{s ljw]os, 2064 jf^ ePsf] ;+zf]wgn]
k|fs[lts JolQmnfO{ Jofh jf Jofh :j?ksf] s'g} /sd e'QmfgLdf ;fljsdf /x]sf] 6 k|ltztsf] ;^[f
5 k|ltzt clu|d s/ s^[L ug'k { g]{ Joxf]/f hfgsf/L u/fOPsf] % .

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 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.04.23

ljifoM s[lif sfo{df k|of]u x'g] ^\ofS^/sf] d"=c=s/ jf/] .

>L oftfoft Joj:yf ljefu

nflhDkf^ .

>L &"nf s/bftf sfof{no

xl/x/ ejg, nlntk'/ .
>L cfGtl/s /fh:j sfof{no,
;j} .
g]kfn ^<*
] ;le{; ln+s, lj/f^gu/n] ef/tjf^ cfoft ug]{ xfO*<fl] ns h*fg -P:s^{_ ^\ofS^/
s[lif k|of]hgdf k|of]u x'g] ePsf]n] l*n/ dfkm{t ljqmL ubf{ d"=c=s/ gnfUg] :ki^ Joj:yf u/L kfpg
lgj]bg u/]sf] ;DjGwdf sf/jfxL x'+bf ^\ofS^/sf] k|of]u s[lif sfo{df dfq jf cGo k|of]udf egL
:ki^ gePsf] ;Gbe{df s[lif sfo{ jfx]s cGo k|of]hgdf ^\ofS^/ ljqmL ubf{ pkef]Qmf jf v/Lbstf{n]
#f]if)ff u/] cg';f/ d"=c=s/ c;"npk/ ug{ kg]{ JofVof u/L k&fpg] u/L ldlt 2064.04.21 sf]
lg)f{ofg';f/ cg'/f]w ul/Psf] % .

jf]wfy{ M
>L cy{ dGqfno
/fh:j dxfzfvf .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.04.18

ljifoM jLdf Joj;fosf] s/ ldGxf ;DjGwdf .

>L &"nf s/bftf sfof{no

xl/x/ ejg, nlntk'/ .
>L cfGtl/s /fh:j sfof{no,
;j} .
>L cfGtl/s /fh:j ljefu
;j} zfvfx? .

cfly{s ljw]os, 2064 sf] bkmf 27 n] ;fdfGo jLdf Joj;fo ug]{ JolQmn]
cf=j= 2063.64 ;Ddsf] s'g} cfo jif{df jLdf lgodfjnL, 2049 sf] Joj:yf adf]lhd hu]*f
sf]ifdf /fv]sf] /sddf ;+zf]lwt s/ lgwf{/)f ubf{ nfu]sf] s/, z'Ns tyf Jofh ldGxfsf] nflu
2065 c;f/ d;fGtleq cfGtl/s /fh:j ljefun] tf]ss ] f] k|so
[ f k'/f ul/ lgj]bg lbPdf To:tf] s/,
z'Ns ldGxf x'g] Joj:yf u/]sf] ;Gbe{df b]xfo adf]lhdsf] k|so [ f tf]Sg] u/L ldlt 2064.04.18 df
ePsf] lg)f{ofg';f/ cg'/f]w % .

1= ;fdfGo jLdf Joj;fo ug]{ JolQmn] cfos/ P]g, 2058 sf] bkmf 96 adf]lhd k]z ug'{kg]{
cf=j= 2063.64 ;Ddsf] cfo ljj/)f 2064 k'if d;fGtleq k]z u/L ;Sg'
kg]%
{ .

2= k]z ePsf] cfo ljj/)f ljefujf^ %gf}^ ePsf] eP ;f]xL cfwf/df / %gf}^ gu/]sf] eP
sfof{nojf^} %gf}^ u/L cf=j= 2064.65 leq cfos/ P]g, 2058 sf] bkmf 101 adf]lhd
;+zf]lwt s/ lgwf{/)f u/L ;Sg' kg]%
{ .

3= ;+zf]lwt s/ lgwf{/)f ePsf To:tf JolQmjf^ k|To]s jif{sf] nflu lgwf{/)f ePsf] hDdf s/
/ ;f] dWo] cfly{s ljw]ossf] bkmf 27 adf]lhd ldGxf x'g'kg]{ /sd ls^fg ePsf] lgj]bg
k|fKt ug'{ kg]%
{ .

4= s/bftfsf] lgj]bg / sfof{no clen]v le*fg u/L hu]*f sf]ifdf /fv]sf] t/ vr{ s^[L
gkfPsf] /sdsf] sf/)fn] j(\g uPsf] s/, z'Ns / Jofhsf] bfloTj olsg u/L ;f]
xb;Ddsf] /sd sfof{no k|dv
' sf] lg)f{ojf^ ldGxf ug'k
{ g]%
{ .

5= ldGxf ePsf] /sd aSof} t f nutjf^ s^[ f u/L ;f] sf] dfl;s ljj/)f ljefudf k&fpg'
kg]%
{ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.04.11

ljifoM cf=j= 2064.65 sf] nflu k|lqmof tf]lsPsf] jf/] .

>L ljB't ljsfz ljefu

cgfdgu/, sf&df)*f}+ .

cfly{s ljw]os, 2064 n] d"No clej[l$ s/ P]g, 2052 sf] cg';r " L-2 df ;+zf]wg u/L ;f]
cg';"rLsf] v)* -7 df æ3 d]ufjf^ ;Ddsf ;fgf hnljB't cfof]hgfsf nflu cfjZos kg]{ oGq
pks/)f :yfgLo pBf]ujf^ pTkfbg x'g] eO{ ;f]xL pBf]ujf^ cfk"lt{ ug]{ ePdf j}slNks phf{
s]Gb|jf^ :jLs[t x'g]sf] xsdf ;f] s]Gb|sf] / a}slNks phf{ k|j${g sGb|sf] :jLs[tLdf ;+rfng x'g]
b]lv jfx]s 3 d]ufjf^;Ddsf cGo cfof]hgfsf] xsdf ljB't ljsf; ljefusf] l;kmfl/z / ljefun]
tf]s]sf] k|lqmof adf]lhd ;f] sf/f]jf/df z"Go b/sf] ;'ljwf k|bfg ul/g]% .Æ eGg] Joj:yf ePsf]n]
To:tf] cfk"lt{df z"Gob/sf] ;'ljwf k|bfg ug{ lgDg k|s[of tf]Sg] u/L ldlt 2064.04.11 df ePsf]
lg)f{ofg';f/ cg'/f]w % .

lgDg
1= cfof]hgfn] cfk"lt{stf{ pBf]usf] gfd, oGq pks/)fsf] ljj/)f / k|:tfljt d"Nosf] ljj/)f
;d]t /fvL z"Gob/sf] ;'ljwfsf] nflu ljB't ljsf; ljefudf cg'/f]w ug]{ .

2= ljB't ljsf; ljefun] cfjZos hf+rj'em u/L cfof]hgfdf k|of]u x'g] oGq pks/)f eP
z"Gob/sf] ;'ljwfsf] nflu cfk"lt{stf{sf] gfd, oGq pks/)fsf] ljj/)f / d"No ;d]t v'nfO{
z"Gob/sf] ;'ljwfsf] nflu cfGtl/s /fh:j ljefudf l;kmfl/z u/L k&fpg] .

3= cfGtl/s /fh:j ljefun] ;DjlGwt cfk"lt{stf{ pBf]unfO{ oGq pks/)fsf] ljj/)f / d"No
;d]t v'nfO{ z"Go b/df ljhs hf/L ug]{ :jLs[tL k|bfg ug]{ .

4= pk/f]Qm adf]lhd z"Gob/sf] ;'ljwfdf ljhs hf/L ug]{ cfk"lt{sstf{ pBf]un] d"No clej[l$ s/
P]g, lgodfjnL adf]lhd v/Lbdf lt/]sf] s/ ;dfof]hg tyf lkmtf{ dfu ug{ ;Sg]% .

jf]wfy{M
cfGtl/s /fh:j sfof{no
;a} .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.04.11
ljifoM cf=j= 2064.65 sf] nflu k|lqmof tf]lsPsf] jf/] .

>L j}slNks phf{ k|jw{g s]Gb|

wf]lj#f^, nlntk'/ .

cfly{s ljw]os, 2064 n] d"No clej[l$ s/ P]g, 2052 sf] cg';r " L-2 df ;+zf]wg u/L ;f]
cg';"rLsf] v)* -7 df æ3 d]ufjf^ ;Ddsf ;fgf hnljB't cfof]hgfsf nflu cfjZos kg]{ oGq
pks/)f :yfgLo pBf]ujf^ pTkfbg x'g] eO{ ;f]xL pBf]ujf^ cfk"lt{ ug]{ ePdf j}slNks phf{
s]Gb|jf^ :jLs[t x'g]sf] xsdf ;f] s]Gb|sf] / a}slNks phf{ k|j${g sGb|sf] :jLs[tLdf ;+rfng x'g]
b]lv jfx]s 3 d]ufjf^;Ddsf cGo cfof]hgfsf] xsdf ljB't ljsf; ljefusf] l;kmfl/z / ljefun]
tf]s]sf] k|lqmof adf]lhd ;f] sf/f]jf/df z"Go b/sf] ;'ljwf k|bfg ul/g]% .Æ eGg] Joj:yf ePsf]n]
a}slNks phf{ k|j${g s]Gb|jf^ gjLs/)fLo -u|fdL)f_ phf{ cg'bfg Joj:yf 2063 cg';f/ ;`rfng x'g]
hn ljB't cfof]hgfsf] nflu cfjZos kg]{ oGq pks/)fx? :yfgLo pBf]ujf^ cfk"lt{ ul/g] ePdf
lgDg k|s[of tf]sL z"Go b/sf] ;'ljwf k|bfg ug]{ u/L ldlt 2064.04.11 df ePsf] lg)f{ofg';f/
cg'/f]w % .

lgDg
1= j}slNks phf{ k|jw{g s]Gb|n] :jLs[t ug]{ ;fgf hn ljB't cfof]hgfdf k|of]u x'g] :jb]zdf
pTkfbg x'g] oGq pks/)fsf] ;"rL tof/ u/L cfGtl/s /fh:j ljefudf pknJw
u/fpg] .
2= cfk"lt{stf{ pBf]u / h*fgstf{ cnu cnu eO{ h*fgstf{n] ;f] cfof]hgfsf] nflu cfjZos
kg]{ oGq pks/)fx? cfk"lt{stf{ pBf]ujf^ v/Lb ubf{ d"=c=s/ ltg]{ .
3= h*fgstf{n] ;d'bfo jf pBfdLnfO{ ljhs hf/L ubf{ oGq pks/)fsf] v/Lb d"No j/fj/sf]
dfq %'^[} z"Gob/df ljhs hf/L ug]{ / oGq pks/)f jfx]s cGo j:t' jf ;]jfsf] d"=c=s/
;d]tsf] s/ ljhs hf/L ug]{ . z"Go b/df hf/L ljhssf] xsdf z"Gob/sf] ;'ljwfsf]
:jLs[tLsf] nflu ljhssf] k|ltlnkL ;d]t /fvL j}slNks phf{ k|jw{g s]Gb|df k]z ug'k
{ g]{ .
4= j}slNks phf{ k|jw{g s]Gb|n] cfjZos hf+r tyf d"Nof+sg ubf{ pko'Qm b]v]df z"Gob/df
ljqmLsf] :jLs[ltsf] nflu cfGtl/s /fh:j ljefudf l;kmfl/z ug]{ .
5= cfGtl/s /fh:j ljefun] ;DjlGwt h*fgstf{nfO{ oGq pks/)fsf] ljj/)f / d"No ;d]t
v'nfO{ z"Gob/sf] ;'ljwfsf] :jLs[t lbg] .

jf]wfy{M
cfGtl/s /fh:j sfof{no
;a} .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.04.11
ljifoM cf=j= 2064.65 sf] nflu k|lqmof tf]lsPsf] jf/] .

>L j}slNks phf{ k|jw{g s]Gb|

wf]lj#f^, nlntk'/ .

cfly{s ljw]os, 2064 n] d"No clej[l$ s/ P]g, 2052 sf] cg';r " L-2 df ;+zf]wg u/L ;f]
cg';r" Lsf] v)* -6 df j}slNks phf{ s]Gb| k|j${g s]Gb|sf] l;kmfl/zdf ;f}o{ zlQmjf^ phf{ pTkfbg
ug]{ ;+oGq tyf pks/)fdf k|of]u x'g] Jof^<L :jb]zL pBf]ujf^ pTkfbg eO{ ;f]xL pBf]ujf^ cfk"lt{
ug]{ ePdf j}slNks phf{ k|jw{g s]Gb|sf] l;kmfl/z / ljefun] tf]ss ] f] k|so
[ f jdf]lhd ;f] sf/f]jf/df
z"Go b/sf] ;'ljwf k|bfg ul/g]% .Æ eGg] Joj:yfsf] ;Gbe{df lgDg adf]lhd k|s[of tf]sL z"Gob/sf]
;'ljwf k|bfg ug]{ u/L ldlt 2064.04.11 ePsf] lg)f{ofg';f/ cg'/f]w ul/Psf] % .

lgDg
1= :yfgLo pBf]ujf^ pTkflbt Jof^<Lsf] u')f:t/ lglZrt ug{sf] nflu ;DjlGwt pBf]un] pTkfbg
u/]sf] ;f}o{ phf{ k|)ffnLdf k|of]u x'g] Jof^<L gjLs/)fLo phf{ k/LIf)f s]Gb|
-RETS_ df hf+r u/L kf; ePsf] k|df)fkq lng'kg]{ .

2= pQm pBf]un] j}slNks phf{ k|jw{g s]Gb|jf^ ;f}o{ phf{ k|)ffnL h*fg ug{sf] nfuL dfGotf
k|fKt sDkgLx?nfO{ k|s/)f g+= 1 adf]lhd kf; ePsf] Jof^<L ljqmL ubf{ z"Gob/df ljhs
hf/L ug]{ / dxLgf e/L ePsf] z"Gob/sf] ljqmLsf] ljj/)f v/Lbstf{ kl/df)f / d"No ;d]t
/fvL z"Gob/sf] ;'ljwfsf] :jLs[tLsf] nfuL dlxgf ;dfKt ePsf] 15 lbgleq k]z ug'kg]{ .

3= j}slNks phf{ k|jw{g s]Gb|n] ;f]sf] hf+r tyf cg'udg u/L z"Gob/sf] ;'ljwf kfpg] eP ;f]
ljj/)f ;lxt cfGtl/s /fh:j ljefudf l;kmfl/z ug]{ .

4= cfGtl/s /fh:j ljefun] ;DjlGwt pBf]unfO{ k/Ldf)f / d"No ;d]t v'nfO{ z"Gob/sf]
;'ljwfsf] :jLs[t lbg] .

5= pBf]un] d"No clej[l$ s/ P]g, lgodfjnL adf]lhd v/Lbdf lt/]sf] s/ ;dfof]hg tyf lkmtf{
dfu ug{ ;Sg]% .

jf]wfy{M
cfGtl/s /fh:j sfof{no
;a} .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
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cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.04.09

ljifoM clu|d cfos/ - TDS_ sf] b/ v'nfO{ k&fO lbg] jf/] .

>L g]kfn /fi^< a}s

+
ljb]zL ljlgdo Joj:yfkg ljefu -cfoft zfvf_
jfn'jf^f/, sf&df)*f}+ .

pk/f]Qm ;DjGwdf txf+sf] r=g+= 7 ldlt 2064.04.02 sf] >L Pc/nfOG;n] ldn d:sf]
x]lnsK^/ Nkf)^nfO{ x]lnsK^/sf] dd{t jfkt e'QmfgL ul/g] /sddf clu|d s/ s^[Lsf] b/ ;f]wgL
ePsf] kq k|fKt eof] .

tT;DjGwdf cfly{s ljw]os, 2064 n] cfos/ P]g, 2058 sf] bkmf 89-3_-s_ sf] Joj:yfdf
kl/jt{g u/]sf] gb]lvbf u}/ jfl;Gbf JolQmnfO{ e'QmfgL x'g] /sddf ldlt 2061.04.05 df ePsf]
;fj{hlgs kl/kq cg';f/ 15 -kGw|_ k|ltzt clu|d s/ s^[f ul/g' kg]{ Joxf]/f cfb]zfg';f/ cg'/f]w
% .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^#÷)^$ nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.02.30

ljifoM k/fdz{ ;]jf z'Nssf] clu|d cfos/

TDS s^[f ug'k
{ g]{ gkg]{ jf/] .

>L g]kfn /fi^< a}s

+
ljb]zL ljlgdo Joj:yfkg ljefu -cfoft zfvf_
jfn'jf^f/, sf&df)*f}+ .

pk/f] Q m ;DjGwdf txf+ s f] r=g+ = 1578 ldlt 2064.02.14 sf] kqjf^ d]nDrL vfg]kfgL
ljsf; ;ldltsf] ADB Imprest vftfjf^ ljb]zL k/fdz{ bftfx?nfO{ kzfdz{ ;]jf jfkt /sd
e'QmfgL ubf{ clu|d s/ s^[L -TDS_ ug{kg]{ gkg]{ ;DjGwdf ;f]wgL ePsf]df sf/jfxL x'bf cfos/
P] g , 2058 sf] bkmf 89-3_ adf]lhd jfl;Gbf JolQm -d]nDrL vfg]kfgL ljsf; ;ldlt_ n] u}/
jfl;Gbf JolQm -ljb]zL k/fdz{ bftfx?_ nfO{ /sd e'QmfgL lbg] x'gfn] s/ s^[L ug'kg]{ x'G% .
P]gsf] bkmf 89-3_-s_ adf]lhd s/ s^[L ug'kg]{ egL ldlt 2061.04.05 df uf]/vfkqdf ;fj{hlgs
;"rgf o; ljefujf^ k|sflzt ul/ :ki^ kfl/;s]sf]n] o:tf] e'QmfgLdf 15 k|ltzt clu|d s/ s^[f
ug'{kg]{ Joxf]/f ldlt 2064.02.29 sf] lg)f{ofg';f/ cg'/f]w % . pQm uf]=k=df k|sflzt ;"rgfsf]
%fofk|lt ;+nUg % .

jf]wfy{ M
d]nDrL vfg]kfgL ljsf; ;ldltsf
jfg]Zj/ sf&df)*f}MF ldlt 2064.02.21 sf] kqsf] ;Gbe{df .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^$÷)^% nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.04.02

>L cy{ dGqfno,

/fh:j dxfzfvf, l;+xb/jf/ .

ljifoM g]kfn /fhkqdf ;"rgf k|sfzg jf/] .

g]kfn ;/sf/ -df= dGqL:t/_ jf^ ldlt 2064.03.22 df o"lgkmfO* xfO*<f]kfj/ s+= k|f=ln=
n] rLgjf^ k}&f/L ug]{ Complete Electromechanical Set sf] cd]l/sL *n/ 3,99,880.F df nfUg]
d"=c=s/ %'^ lbg] ul/ ePsf] lg)f{osf] g]kfn /fhkqdf k|sfzgsf] k|of]hgsf] nflu tof/ ul/Psf]
;"rgfsf] 2 k|lt / lg)f{osf] ;Ssn kmfon o;} ;fy ;+nUg /fvL k&fOPsf] Joxf]/f cfb]zfg';f/
cg'/f]w % .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=)^#÷)^$ nflhDkf6, sf7df08f}

r=g+= ldlt M 2064.03.31

ljifoM xfhdf]nf ^\ofjn]^sf] d"=c=s/ ;DjGwdf .

>L &"nf s/bftf sfof{no

xl/x/ ejg, nlntk'/

>L cfGtl/s /fh:j sfof{no

;a} .

&"nf s/bftf sfof{no, xl/xejgsf] ldlt 2064.02.02 sf] kqjf^ xfhdf]nf ^\ofan]^df
d"=c=s/ nfUg]÷gnfUg] / Rojgk|fzdf d"=c=s/ nfUg] u/L lg)f{o ePsf]df slxn] b]lv nfu' x'g] eGg]
;DjGwdf ;f]wgL ePsf]df sf/jfxL x'b + f d"=c=s/ P]g, 2052 sf] cg';r " L 1 b|i^Jo -1_ sf] clwsf/
k|of]u u/L cfo'jb {] ljefusf] /fo ;d]tsf] cfwf/df xfhdf]nf ^\ofjn]^df d"=c=s/ nfUg] JofVof u/L
k&fpg] / ;f] P]gsf] bkmf 6-2_-s_ cg';f/ cfk"lt{stf{n] ljhs hf/L u/]sf] ;dodf g} s/ c;"n
ug'k
{ g]{ Joxf]/f ldlt 2064.02.27 sf] lg)f{ofg';f/ cg'/f]w ul/Psf] % .

jf]wfy{ M
>L cy{ dGqfno
/fh:j dxfzfvf
l;+xb/jf/, sf&df)*f}+ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

k=;+=M)^#÷)^$ -gLlt zfvf_

rnfgL g+=@#% ldltM2064.01.20

>L &"nf s/bftf sfof{no

xl/x/ejg, nlntk'/ .

cfGtl/s /fh:j sfof{no

;a} .

ljifoM cfos/ %'^ x'g] ;+:yfsf] PAN btf{ Pj+ s/

%'^sf] k|df)fkq k|bfg ug]{ af/] .

pk/f]Qm ljifodf cfos/ P]g, 2058 sf] bkmf 2-#_1-s_ cg';f/ gfkmf gsdfpg] p@]Zon]
:yfkgf ePsf ;fj{hlgs k|s[ltsf ;fdflhs, wfld{s, z}lIfs jf k/f]ksf/L ;+:yfnfO{ :yfoL n]vf
gDj/ -PAN_ k|bfg ug],{ s/ %'^ ;+:yfsf] ?kdf btf{ u/L k|df)fkq lbg] ;DjGwdf ldlt
2059.04.27 df kl/kq ePs} % . pQm kl/kqjf^ :ki^ gePsf / cfPsf u'gf;fx?nfO{
;/nLs/)f Jojl:yt ug{ lgDg adf]lhd yk k|lqmofx? ldlt 2064.01.14 sf] lg)f{ofg';f/ tf]lsPsf]
x'b
+ f ;f] adf]lhd ug{ u/fpg x'g cg'/f]w % .

cfos/ %'^ x'g] ;+:yfsf] PAN btf{, s/ %'^ k|df)fkq / s/ r'Qmf k|df)fkq lb+bf ckgfpg' kg]{ yk
k|lqmofx?

-s_ cfos/ P]g, 2058 sf] bkmf 2-#_1-s_ df pNn]lvt ;+:yfx?n] PAN lng cfpbf tf]lsPsf]
lgj]bg e/fpg], ;+:yf :yfkgf k|df)fkqsf] k|ltlnlk, #/ef*fdf eP ;+emf}tfkq, ;+:yfsf]
ljwfg, lgj]bg lbg'eGbf cuf*Lsf] jif{sf] cfly{s n]vf k/LIf)f k|ltj]bg, ;+:yfsf] cflwsf/Ls
kq cflb dfu ug]{ . To:tf ;+:yfn] e'QmfgL u/]sf] /sdx?df cfos/ P]g, 2058 cg';f/
TDS ug'k
{ g]{ /sd eP ;f] bflvnf eP gePsf] x]g{] . bflvnf gu/]sf] eP TDS /sd bflvnf
u/fO{ ;/n ?kdf PAN k|df)fkq lbg]
-v_ o:tf k|s[ltsf ;+:yfsf] sf/f]jf/df cfos/ gnfUg] t/ ;+:yfn] e'QmfgL ug]{ /sddf TDS
cfOg'kg]{ eP lng] k|of]hgsf] nflu PAN lng clgjfo{ u/fOPsf] x'+bf To:tf ;+:yfsf] TDS
/sd bflvnf u/fpg] . k]z ePsf sfuhftx/ %fgljg ubf{ s/%'^ kfpg] ;+:yf b]lvP
cfoljj/)f jfktsf] s/, z'Ns, Jofh cflb dfu ug'{ gkg]{ .
-u_ To:tf ;+:yf PAN df btf{ ePkl% s/%'^sf] k|df)fkq dfu u/L lgj]bg lb+bfsf jvt klg
;+:yfsf] ljwfg, p@]Zo s[ofsnfk, cfly{s n]vfk/LIf)f k|ltj]bg, TDS a'emfPsf] gj'emfPsf]
cflb %fgljg ljZn]if)f u/L cf=/f=sf= k|d"vjf^ s/ %'^ kfpg] ;+:yfsf] ?kdf btf{ ug]{
lg)f{o u/L k|df)fkq lbg] . cfos/ tkm{sf] ljj/)f, s/, z'Ns, Jofh cflb dfu ug'{ gkg]{ .

-#_ o:tf ;+:yfx?n] ljleGg k|of]hgsf] nflu s/r'Qmf k|df)f dfu u/]df TDS /sd bflvnf ug'kg]{ b]lvP
bflvnf u/fO{ Ps cfly{s jif{;Dd dfq dfGo x'g] u/L s/ r'Qmf k|df)f kq k|bfg ug]{ .

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc

 g]kfn ;/sf/ (
4475802
cy{ dGqfno 4415803
4439787

cfGtl/s /fh:j ljefu

4439790
E-mail: hq@ird.gov.np
Web: http://www.ird.gov.np
-gLlt zfvf_

\\Ird-srv-2\temp\web-site\htt.ww.Policy letter2064 Baisakh.doc