Preamble

Date of Royal Assent and Publication:
2058.12.19 (1 April 2002)

Amending Acts:                                                                                                                         Date of Authentication and Publication

1. Some Nepal Laws Amendment Act, 2063(2006)                                                            2063.06.28 (14 October 2006)

2. The Republic Strengthening and Some Nepal                                                                 2066.10.07 (21 January 2010)
Laws Amendment Act, 2066(2010)

3. Some Nepal Laws Amendment Act,2072(2016)                                                              2072.11.13 (25 February 2016)

4. The Financial Act, 2075(2018)                                                                                            2075. 03.32 (16 July 2018)

5. Some Nepal Laws Amendment Act, 2075(2019)                                                            2075.11.19 (03 March 2019)

6. The Financial Act, 2076 (2019)                                                                                          2076.03.30 (15 July 2019)

7. The Financial Act, 2077 (2020)                                                                                          2077.03.15 (29 June 2020)

8. The Financial Act, 2078 (2021)                                                                                          2078.06.13

9. The Financial Act, 2079 (2022)                                                                                          2079.03.31

10. The Financial Act, 2080(2023)                                                                                        2080.03.31

Act No. 22 of the year 2058(2002)

¹……………………………….

An Act Made to Amend and Consolidate Laws Relating to Income Tax

Preamble: Whereas it is expedient to make the law relating to income tax by amending and consolidating it in order to enhance revenue mobilisation by making the process of collecting revenue effective for the economic development of the country;

Now, therefore, it should be enacted by Parliament in the first year of the reign of His Majesty King Gyanendra Bir Bikram Shah Dev.

^{1 Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2006 (2010).}