Chapter 24 Miscellaneous

Section 133 : Departmental action to be taken

Estimated reading: 1 minute 59 views

If the liability of a taxpayer increases or decreases because of the assessment of tax made with recklessness, the Director General may institute departmental action to punish the concerned officer who has assessed such tax or has not assessed the revised tax within the time limit referred to in sub-section (3) of Section 101.

Share this Law

Section 133 : Departmental action to be taken

Or copy link

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