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K - Fs (Lts Jolqm K - Fs (Lts Jolqm K - Fs (Lts Jolqm K - Fs (Lts Jolqm (Natural Person)

- Natural persons refer to human beings regardless of gender. All natural persons must register for income tax if they earn taxable income or tax is deducted at source. - The tax liability of a natural person is unlimited, meaning taxes owed can be recovered by selling their personal assets if they fail to pay taxes. - Some key documents required for natural persons to register for a Permanent Account Number (PAN) include photo identification and address proof. Income from all sources except agriculture is taxable, though some industries may qualify for tax exemptions. - Tax rates for natural persons range from 1-30% depending on income level and source. Residents living in remote areas also qualify for tax exemptions

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nepalca
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85 views4 pages

K - Fs (Lts Jolqm K - Fs (Lts Jolqm K - Fs (Lts Jolqm K - Fs (Lts Jolqm (Natural Person)

- Natural persons refer to human beings regardless of gender. All natural persons must register for income tax if they earn taxable income or tax is deducted at source. - The tax liability of a natural person is unlimited, meaning taxes owed can be recovered by selling their personal assets if they fail to pay taxes. - Some key documents required for natural persons to register for a Permanent Account Number (PAN) include photo identification and address proof. Income from all sources except agriculture is taxable, though some industries may qualify for tax exemptions. - Tax rates for natural persons range from 1-30% depending on income level and source. Residents living in remote areas also qualify for tax exemptions

Uploaded by

nepalca
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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elgG5 .
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(Human being)

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PAN lng' kb{5 .
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3/3/fgf hfoh]yf lnnfd ljqmL u/L klg cfos/ c;'nL ug{ ;lsG5 .
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k|fs[lts JolQmn] s+xf btf{ ug'{kb{5 <

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kmd{ eP ;f] kmd{sf] d'Vo 7]ufgf /x]sf] :yn_ jf /f]huf/L u/]sf] 7fpF;Fu ;Da4
cfGtl/s /fh:j sfof{noaf6 PAN lng' kb{5 .
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gful/stf k|df0fkq jf /fxbfgL_, kmf]6f], k]zf Joj;fo u/]sf] eP k]zfut k|df0fkq
jf kmd{ btf{ ePsf] k|df0fkqsf] k|ltlnlk k]z ug'{ kb{5 .

^=

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cfodf s/ nfUb5 t/ k|f]k|fO6/zLk kmd{sf] z'? :nfadf -JolQmsf] nflu ?=! nfv
^) xhf/ tyf bDklQsf nflu ?=@ nfv_ s/ nfUb}g . /f]huf/L cfodf eg] ! n]
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;+rfng u/L k|fKt u/]sf] cfodf cfos/ P]gn] ljz]if 5"6x? k|bfg u/]sf] 5 .
*=

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k|fs[lts JolQmnfO{ s/ of]Uo cfodf nfUg] s/sf] b/ lgDgfg';f/ 5 .


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JolQm

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xhf/;Dd s/ gnfUg]]

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k|f]k|fO6/zLk kmd{df z'? ?= @ nfv;Dd


s/ gnfUg]

JolQm -?= @ nfv ^) -s_ cg';f/sf] s/ / To;kl5sf] + ?= !


xhf/;Dd cfo ePdf_
nfvdf !%

bDklQ -?= # nfv;Dd cfo -s_ cg';f/sf] s/ / To;kl5sf] ?= !


ePdf_
nfvdf !%
-u_

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xhf/eGbf a9L cfo ePdf_
hlt;'s} cfodf @%
bDklQ -?= # nfveGbf a9L -v_ cg';f/sf] s/ / To;kl5sf]
cfo ePdf_
hlt;'s} cfodf @%

(=

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k|fs[lts JolQmn] cfos/ lgodfjnLn] tf]s] cg';f/sf] b/n] b'u{d If]qdf a;f]af;
u/L Joj;fo jf /f]huf/L u/]df s/of]Uo cfodf 5'6 kfpF5 . o:tf] 5'6 ju{sf]
ef}uf]lns If]qdf ^ xhf/ ?k}ofFb]lv s ju{sf] ef}uf]lns If]qdf ?= #) xhf/
?k}ofF;Dd 5 .
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cf}iflw pkrf/ vr{sf] !% k|ltztdf ga9fO{ -;f}Gbo{ ;No lrlsT;fdf ePsf] vr{
afx]s_ ltg'{kg]{ s/df ;f]em} s/ sL ldnfg ug{ bfjL ug{ ;Sb5g\ . Ps jif{sf]
bfjL ?=&%). sf] ;Ldfn] s/ ldnfg ug{ gEofP cfufdL jif{x?df ;fg{ ;d]t
kfpF5 . o; bfjL ;'ljwf cGtu{t cfkm'n] ltg]{ u/]sf] :jf:Yo ljdfsf] lk|ldod /sd
klg cf}iflw pkrf/ vr{ dfgL s/ ldnfgsf] bfjL ug{ ;lsG5 .
!)=

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ljefu;Fu
:jLs[lt lng' kb{5 < >Ldfg\
>Ldfg\ >LdtL b'j} hgfsf] cfo>f]t geO{ Ps
hgfsf] dfq} cfo eP bDklQsf] ;'ljwf kfOG5 ls kfOb}g <

k|fs[lts JolQmn] bDklQsf] ?kdf cfkm}n] 5gf}6 u/L cfo ljj/0f eg{ ;Sb5g\ .
o:tf] 5gf}6 csf]{ jif{ kl/jt{g klg ug{ ;Sb5 . o:tf] 5gf}6 ug{ cf=/f=lj=
nufot s;};+u :jLs[lt lnO{ /xg' kb}{g . >Ldfg\ jf >LdtL b'a}hgfsf] cfo>f]t

eP klg gePklg o:tf] 5gf}6 ug{ ;Sb5g\ / k|fs[lts JolQmn] bDklQn] kfpg]
;'ljwf kfpg ;Sb5 . cfl>tnfO{ e/0fkf]if0f ug'k{ g]{ afl;Gbf ljwjf jf ljw'/nfO{
klg bDklQ ;/x dflgG5 .
!!=

>Ldltsf] /f]huf/L k]zf 5 t/ >Ldfg\


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vr{ jfkt s/ bfjL ubf{ >Ldfg\
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kfOG5 ls
kfOb}g <

>Ldfg\sf] s'g} cfo>f]t geP klg -jf >LdtLsf] s'g} cfo>f]t geP klg_
>LdtLsf] s/ /sdaf6 -jf >Ldfg\sf] s/ /sdaf6_ >Ldfg\ la/fdL x'Fbfsf] cf}iflw
pkrf/ vr{ -jf >LdtL la/fdL x'Fbfsf] cf}ifwL pkrf/ vr{_ jfkt\ s/ ldnfg ug{
bfjL ug{ kfO{G5 . o:tf] s/ ldnfgsf] ;'ljwf b'a}hgf bDklQ lj/fdL x'Fbf nfu]sf]
cf}iflw pkrf/ vr{ jfkt klg kfO{G5 . t/ aflif{s s/ ldnfg bfjL /sd ?=
&%). eGbf a9L x'g ;Sb}g / s"n cf}iflw pkrf/ vr{sf] !% k|ltzt eGbf a9L
klg x'g ;Sb}g . t/ a9L vr{ jfktsf] bfjL s/ ldnfg /sd cfufdL jif{x?df
;fg{ kfO{G5 . o;} u/L >Ldfgsf] aLdf u/]sf] /sd ePdf klg @) xhf/ ;Ddsf]
;Ldf cGtu{t /xL vr{ s6\6L ug{ kfO{G5 .

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