Section 3 : Tax to be levied

The tax shall be levied on each of the following persons in each income year and be collected  pursuant to this Act:

a) A person who has taxable income in any income year,

b) A non-resident person’s foreign permanent establishment situated in Nepal, which sends income of any income year pursuant to Sub-sections (3) and (4) of Section 68 and

c) A person who receives payment final tax withholding in any income year.