Chapter 14 Tax Administration and Authentic Docunments

Section 80 : Defective documents

Estimated reading: 1 minute 70 views

1) Any document issued under this Act shall not be deemed defective in the following circumstances:

a) Where it is consistent with this Act substantially, and

b) Where the person who is addressed in a document is normally indicated in the document.

2) If any documents issued by the Department pursuant to this Act contains any error and the error does not give rise to any dispute as to the interpretation of this Act or the fact of any specific person, the Department may make amendment in the document for purposes of rectifying such error.

Share this Law

Section 80 : Defective documents

Or copy link

Discover Nepal's laws effortlessly. Our user-friendly platform simplifies legal understanding and accessibility, serving individuals throughout the country.