Chapter 20 Collection, Remission and Refund of Tax

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Sections

Section 103 : Security for tax payable by withholding
Section 104 : Lien over property
Section 105 : Auction sale of the claimed property
Section 106 : To prevent departing from Nepal
Section 107 : Officer employee of entity to be made responsible
Section 108 : Recovery of tax from recipient
Section 109 : Recovery of tax from the person liable to pay tax
Section 110 : Recovery of tax from the agent of a non-resident person:
Section 110A : Recovery of arrears of tax in instalments
Section 110B : Responsibility of tax payment of joint venture
Section 110C : Person receiving real consideration to be responsible for payment of tax
Section 111 : Institution of case on failure to pay tax
Section 112 : Remission
Section 113 : Tax refund and adjustment of amount

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