!!
= :jo s/ lgwf{/0f / cfo ljj/0f
!= :jos/ lgwf{/0f u/L cfo ljj/0f ebf{ s
ss;n] s'g kmf/fdx k|of]u ug{ kb{5 <
:jo+ s/ lgwf{/0f u/L cfo ljj/0f ebf{ cj:yf cg';f/ ljleGg kmf/fdx dWo] /f]Hg'kb{5 .
oL kmf/fdx ljefusf] j]a;fO{6 www.ird.gov.np af6 k|fKt ug{ ;lsG5 . ;fy} oL
kmf/fdx eg]{ lgb]{lzsf klg ;+u} pknAw 5g\ . ?= @) nfv ;Ddsf] sf/f]jf/ jf ?= @
nfv;Dd cfo x'g] k|fs[lts JolStn] 5gf}6 u/]df k"jf{g'dflgt s/;+u ;DalGwt cfo ljj/0f
kmf/fd cfos/8]01-03-03-64 df pknAw 5 . k|fs[lts JolStn] cg';"rL ! kmf/fd
g+= cfos/8]10-02-03-64 eg'{ kb{5 eg] Joj;fo nufgL /f]huf/Laf6 cfo x'g]
s/bftfn] kmf/fdcfos/8]03-03-03-64 eg'{kb{5 . lgsfosf] nflu cg';"rL @
kmf/fdcfos/
8]11-02-03-64 tf]lsPsf] 5 . Joj;fosf] cfosf] u0fgf ug{
cg';"rL % -kmf/fdcfos/8]!%)@)#^$_, /f]huf/Lsf] cfosf] u0fgf ug{ cg';"rL ^ kmf/fdcfos/8]!^)@)#^$_, nufgLsf] cfosf] u0fgf ug{ cg';"rL & -kmf/fdcfos/
8]!&)@)#^$_, u}/ Jofj;flos ;DklQsf] nfe u0fgf ug{ cg';"rL * kmf/fdcfos/
8]!*)@)#^$_, k|of]u ug{ ;lsG5 . To;} u/L g]kfndf >f]t ePsf] Joj;foaf6 jflif{s
?= %) nfv jf ;f] eGbf sd d'gfkmf / nfe ePsf] k|fs[lts JolStsf] nflu -OGhLlgo/,
8fS6/, jlsn, n]vfk/LIfs tyf cGo k/fdz{bftfsf] xsdf ?= !% nfv jf ;f]eGbf sd
d'gfkmf / nfe ePsf] k|fs[lts JolSt_ kmf/fdcfos/8]02-03-03-64 sf] 9fFrfdf
ck]Iffs[t ;/nLs[t -n]vfk/LIf0f u/fpg cfjZos gePsf]_ cfo ljj/0fsf] 9fFrf ljefun]
tf]s]sf] 5 . To;} u/L s/ ldnfg bfjL ug]{ eP cg';"rL !) -kmf/fdcfos/qm]=01-0203-64_, cf}ifwf]krf/ s/ ldnfgsf] nflu cg';"rL !! -kmf/fdcfos/qm]02-02-0364_ / a}b]lzs s/ ldnfgsf nfu cg';"rL !@ -kmf/fdcfos/qm]06-02-03-64_ k|of]u
ug'{ kb{5 .
@= cfo ljj/0fsf kmf/fdx sxfFaf6 k|fKt ug{ ;lsG5 <
cfo ljj/0fsf kmf/fdx / cg';"rLx s'g} klg cfGtl/s /fh:j sfof{noaf6 jf cf=/f=lj=
sf] j]j;fO{6 www.ird.gov.np af6 8fpgnf]8 u/L k|fKt ug{ ;lsG5 .
#= s] sf/f]jf/sf] k|s[lt lkR5] 5'} cfo ljj/0f eg'{ kb{5 < ljj/0f eg{ d2t k'Ug] s'g}
lgb]{lzsf 5 ls <
k|fs[lts JolStsf nflu Pj+ lgsfosf nflu 5'6\6f5'6\6} cfo ljj/0fsf 9fFrfx 5g\ . To;}
u/L /f]huf/L, Joj;fo, nufgL jf u}/ Jofj;flos s/of]Uo ;DklQsf] lg;u{af6 nfesf]
nflu 5'6\6f5'6\6} cfo ljj/0fsf cg';"rLx 5g\ . k"jf{g'dflgt s/ ltg{ 5gf}6 ug]{ k|fs[lts
JolStsf nflu 5'6\6} kmf/fd tf]lsPsf] 5 . cfo ljj/0f ebf{ Joj;fosf] k|s[ltsf cfwf/df /
Joj;fosf] cfsf/sf] cfwf/df 5'6\6f5'6\6} cg';"rL / ljj/0fx a'emfpg' kg]{ Joj:yf 5 . oL
kmf/fdx / cg';"rLxsf] k|of]u Pj+ eg]{ tl/sf af/] lgb]{lzsfx kmf/fd;fy pknAw 5g\
/ oL ;a} kmf/fd Pj+ lgb]{lzsf cf=/f=lj= sf] j]a;fO{6af6 8fpgnf]8 u/L k|fKt ug{ ;lsG5 .
$= cfo ljj/0f;Fu s] s] sfuhft / cg';'rLx cfjZos kb{5g\g\ <
cfo ljj/0f;+u sf/f]jf/sf] k|s[lt / cfsf/sf] cfwf/df ljleGg cg';"rLx Pj+ sfuhft
k]z ug'{kg]{ u/L ljefun] kmf/fdx tf]s]sf] 5 . o;af/] lj:t[t hfgsf/L www.ird.gov.np
ljefusf] j]a;fO{6df uO{ xfl;n ug{ ;lsG5 . ?= %) nfv eGbf sd jflif{s d'gfkmf / nfe
x'g]n] -k]zf Joj;foLsf] xsdf ?= !% nfveGbf sd sf/f]jf/ x'g]n]_ n]vfk/LIf0f k|df0fLs/0f
u/fpg' gkg]{ t/ lgsfon] eP ljlQo n]vfk/LIf0f u/fpg kg]{ tyf s/bftfxn] jf;nft,
gfkmf gf]S;fg lx;fa / ;f];+u ;DalGwt kmfF6jf/Lx k]z ug'{kb{5 . ?= %) nfvb]lv %
s/f]8;Dd jflif{s d'gfkmf / nfe x'g] JolStn] s/n]vf k/LIf0f u/L k|df0fLs/0f;fy cfo
ljj/0f k]z ug'{kg]{, sd{rf/L jf sfdbf/nfO{ u/]sf] tna eQf vr{sf] kmfF6jf/L k]z ug'{kg]{,
x|f; vr{tkm{ ;DklQ v/Lb, k"FhLut jf lg;u{ ul/Psf] ljj/0f, clu|d s/ s6\6L ul/Psf]
kmfF6jf/L / clGtd df}hbftsf] d"Nof+sg ljlw ;lxtsf] ljj/0f cfo ljj/0f ;fy k]z
ug'{kb{5 . ?= % s/f]8 ?k}ofFeGbf a9L jflif{s d'gfkmf / nfe x'g] JolStn] pk/f]Qm ljj/0f /
kmfF6jf/Lsf cltl/Qm sf/f]jf/sf] k|s[ltsf] cfwf/df / cGo yk kmfF6jf/L Pj+ ljj/0fx cfo
ljj/0f;fy k]z ug'{kb{5 . o; ;DaGwL lj:t[t ljj/0f ljefusf] j]a;fO{6af6 k|fKt x'g
;Sb5 .
%= d]/f] sDkgLsf] sf/f]jf/ hDdf $) nfv ?k}of 5 / d]/f] sDkgLsf] Jofkfl/s sf/f]jf/
5 < d]/f] sDkgLn] s:tf] cfo ljj/0f a'emfpg' kb{5 / n]vf kl/If0f u/fpg' cfjZos
5 ls 5}g <
Jofkfl/s sf/f]jf/ dfq x'g] sDkgLn] cfo ljj/0fsf] kmf/fdcfos/8])#)#)#^$ /
cg';"rL @ tyf cg';"rL % cg';f/ cfo ljj/0f e/L k]z ug'{ kb{5 tyf s/ n]vfk/LIf0f
u/fO{ /xg kb}{g . t/ n]vfk/LIf0f ul/Psf] ljlQo ljj/0fx h:t} M jf;nft, gfkmfgf]S;fg
lx;fa / ;f];+u ;DalGwt cg';"rLx cfo ljj/0f;fy ;+nUg ug'{kb{5 . cGo ljj/0f
kmfF6jf/Lx k]z ug'{ kb}{g . s/ ldnfg bfjL ug]{ eP cg';"rL !) sf] kmf/fdcfos/qm]
)!)@)#^$ k]z ug'{ kb{5 .
^= :jo+s/ lgwf{/0f laa/0f slxn] a''emfpg' kb{5 < olb Dofb leq a'emfpg ;lsg eg] s]
ug'{ kb{5 <
:jo+s/ lgwf{/0f laa/0f cfo aif{ ;dfKt ePsf] tLg dlxgf leq -cyf{t\ cfufdL cfly{s
aif{sf] c;f]h d;fGt leq_ a'emfpg' kb{5 . Dofb leq laa/0f a'emfpg g;s]sf] xf] eg]
;lDalGwt sfof{nodf lga]bg lbO{ a9Ldf tLg dlxgfsf] yk Dofb kfpg ;lsG5 .
&= s] :jo+s/ lgwf{/0f laa/0f
laa/0f uNtL ePdf d}n] cfkm}+ ;RofO{ ;+zf]lwt u/]sf] laa/0f
k]z ug{ kfO{G5 <
s/bftfn] cfk"mn] k]z u/]sf] s'g} klg laa/0f jf sfuhftdf q'6L 5 eGg] s'/f cfk'mn] yfxf
kfPkl5 ;f] s'/fsf] hfgsf/L ;DalGwt sfof{nonfO{ lbg ;lsG5 / lbg' kb{5 . t/ :jo+s/
lgwf{/0f k|0ffnLdf cfk"mn] k]z u/L cf=/f=sf=df btf{ e} ;s]sf] laa/0fnfO{ k'gM cfkm}n]
;+zf]wg ug{ kfO{b}g .
*= n]vf kl/If0f u/fpbf s] s/ n]vf kl/If0f 5'} u/fpg' kb{5 < o:tf] s/ n]vf kl/If0f
s] cfGtl/s /fhZj ljefuaf6 :jLs[lt k|fKt x'g' kb{5 <
?= %) nfv eGbf a9L jflif{s d'gfkmf jf nfe x'g] Joj;fo nufgLsf] cfo x'g] s/bftfn] k]zf Joj;foLsf] xsdf ?= !% nfv eGbf a9L_ s/ n]vf k/LIf0f u/fO{ k|df0fLs/0f -;a}
ljj/0f / cg';"rLxsf]_ u/fpg' kb{5 . o:tf] s/ n]vfk/LIfs g]kfn rf6{8{ PsfG6]G6\;
;+:yfdf ;"rLs[t x'G5g\ . cfGtl/s /fhZj ljefun] s/ n]vfk/LIfssf] :jLs[lt ;+DaGwL
sfo{ ub}{g . t;y{ cfGtl/s /fhZj ljefusf] :jLs[lt rflxb}g .
(= :jo s/ lgwf{/0fdf q'l6 eof] eg] s] x'G5 < d}n] hfgfhfgL q'6L gubf{ klg s] z'Ns
ltg'{ kb{5 <
:jo+ s/ lgwf{/0fsf] ljj/0fdf q'6L eof] eg] o:tf] q'6Laf6 36L bflvnf ePsf] s/df %)
b]lv !)) k|ltzt;Dd z'Ns nfUb5 . q'6L hfgLhfgL jf nfk/jfxL jf e'm7f ljj/0fn] ubf{
gePsf] / e"njz ePsf] eP %) / hfgLhfgL jf nfk/jfxL u/]sf] sf/0fn] e'm7f jf
e|dk"0f{ x'g uPsf] eP !)) z'Ns nfUb5 .
!)=d}n] ltg'{ kg]{ ;a} s/ clu|
clu|d s/sf] ?kdf lt/L ;s]sf] 5' . s] d}n] klg cfo ljj/0f
a'emfpg' kb{5 < d}n] cfo ljj/0f ga'emfpbf s] x'G5 <
;a} s/ clu|d s/sf] ?kdf lt/L ;s]sf] eP klg o:tf] clu|d s/ clGtd ?kdf nfUg] s/
gePsf] cj:yfdf -h:t} afl;Gbf k|fs[lts JolStn] Joj;fo;+u c;DalGwt ef8f, Aofh,
nfef+z, kfl/>lds cfodf nfUg] s/ afx]ssf] s/_ ;DalGwt s/bftf JolStn] cfo ljj/0f
a'emfpg' kb{5 . cfo ljj/0f ga'emfpFbf z'Ns ltg'{kg]{ x'G5 . cfo laa/0f ;lxt s/ klg
a'emfpg afFsL ePdf !) k|ltztsf b/n] Jofh nfUb5 . nfUg] s/ dfq ;dodf bflvnf u/L
cfos/ P]gn] tf]s]sf] cfly{s aif{ ;dfKt ePsf] c;f]h d;fGt leq laa/0f cfGtl/s /fh:j
sfof{nodf bflvn ug'{ kg]{ x'G5 .
!!= d]/f] kfl/>lds cfo afx]s c? cfo 5}g, s] d}n] cfo ljj/0f a'emfpg' g} kb{5 <
kfl/>lds cfo -Psk6sdf Pp6f /f]huf/bftfaf6 dfq /f]huf/L cfo ePsf] / rGbf vr{
bfjL gu/]sf] cj:yfdf_ dfq x'g] k|fs[lts JolStn] cfo ljj/0f a'emfpg' kb}{g .
/f]huf/bftfn] k|To]s dlxgfsf] kfl/>lds /sdsf] e'QmfgLdf clu|d s/ s6\6Lsf] dfWodn]
s/ s6\6L u/L bflvnf ug'{ kb{5 .
!@= s] d}n] laB'tLo dfWodf/f cfo ljj/0f / s/ klg bflvnf
bflvnf ug{ ;Sb5' <
cf=/f=lj=n] 'e-filing' sf] ;'ljwf lbPsf]n] PAN x'g] s/bftfn] 'e-filing' f/f laB'tLo
dfWodn] cf=/f=lj=sf] www.ird.gov.np df nu cg u/L cfo ljj/0f a'emfpg ;Sb5g\ t/
xfn;Dd 'e-payment' sf] Joj:yf x'g g;s]sf]n] s/sf] e'QmfgL a}+sdf bflvnf u/L ;f]sf]
ef}r/ ;DalGwt cf=/f=sf=df k]z u/L ug'{ kb{5 .
!#= :jo+ s/ lgwf{/0fsf] ljj/0f / nfUg] s/ bflvnf ul/ ;s] kl5 s] d]/f] lhDd]jf/L
;lsPg < s] d}n] cfGtl/s /fhZj sfof{nonfO{ cfgf] s/ lgwf{/0f rf8} ul/ lbg
cg'/f]w ug'{ kb{5<
tkfO{+n] :jo+ s/ lgwf{/0fsf] ljj/0f / nfUg] s/ ;dodf bflvnf u/L ;s]kl5 s/bftfsf]
lhDd]jf/L ;lsG5 . lghn] k'gM cf=/f=sf=nfO{ cfkm\gf] s/ lgwf{/0f ul/ lbg cg'/f]w ul/ /xg
kb}{g . s/bftff/f ul/g] :jo+ s/ lgwf{/0f g} clGtd s/ lgwf{/0f dflgG5 . ljefun] o:tf]
ljj/0f 5fgljg ubf{ s'g} q'l6 km]nf kf/]df ;+zf]lwt s/ lgwf{/0f ug]{ ub{5 / o:tf] cj:yfdf
sfg"g cg';f/ tkfO{+sf] laa/0fsf] 5fglagdf k/]sf] / plrt ;'g'jfO{sf] df}sf / ;"rgf lbP
kl5 efq clGtd s/ lgwf{/0f ul/G5 .
!$= d}n] d]/f] sf/f]jf/sf af/] 7\7ofSs}
\ofSs} cg'dfg ug{ ;lSbg . n]vfk/LIf0f u/fpg
u/fpg klg
;s]sf] 5}g sfof{non] g} Gofof]lrt cfwf/df s/lgwf{/0f ul/lbg ;Sb}g <
cfkm\gf] sf/f]jf/ af/] ;aeGbf a9L hfgsf/L / 1fg s/bftf :jo+nfO{ g} x'g] x'Fbf cfos/
P]g, @)%* n] k"0f{tof :jo+ s/ lgwf{/0fsf] Joj:yf u/]sf] 5 cyf{t\ of] Joj:yf P]lR5s
xf]Og . cfjZostf cg';f/ ljQLo jf s/ n]vf k/LIfsf/f k|df0fLs/0f ;d]t u/L ljj/0f /
kmfF6jf/Lx k]z ug'{ kb{5 . ;fgf / demf}nf s/bftfsf nflu -vf; u/L k|fs[lts JolStsf
nflu_ ;/nLs[t ljj/0fx, k"jfg'dflgt s/ ltg{ 5gf}6 ug{ kfOg] / clGtd ?kn] clu|d s/
s6\6L eO{ bflvnf x'g] / cfo ljj/0f k]z ug'{ gkg]{ Joj:yf klg ul/Psf] 5 . t/ ljefu
eg] :jo+n] :jo+ s/ lgwf{/0fsf] ;6\6f Gofof]lrt cfwf/df s/ lgwf{/0f ub}{g . :jo+ s/
lgwf{/0fsf] ljj/0f a'emfpg' kg]{ s/bftfn] o:tf] ljj/0f ga'emfP klg a'emfpg' kg]{ ;do cfufdL cf=a= sf] c;f]h d;fGt_ df a'emfPsf] / s/ bflvnf u/]sf] dfgL ljefun] cfjZos
5fgaLg u/L ;+zf]lwt s/ lgwf{/0f eg] ug{ ;Sb5 . o:tf] cj:yfdf ljj/0f jf s/ bflvnf
gu/] jfkt 5'6\6f5'6\6} Aofh, z'Ns jf hl/jfgf nfUg] x'G5 .
!%=d}n] k]z u/]sf] :jo+s/ lgwf{/0f laa/0f s:tf] ca:yfdf k"0f{f{ s/k/LIf0f tyf yk
cg';Gwfgdf
kb}{g <
s/bftfsf] :jo+s/ lgwf{/0fsf] laa/0fxsf] b|'t k/LIf0f ubf{ b'?:t gkfPdf jf s/bftfsf
laa/0fxdf laleGg ;"rsf+ssf cfwf/df /fh:j hf]lvdsf] ca:yf b]lvPdf jf s/bftfsf]
s/ ;xeflutf Go"g ePdf dfq yk la:t[t k/LIf0f tyf cg';Gwfgsf nflu 5flgg ;Qm5 .
t;y{ cfkm\gf] cfo laa/0fdf ;xL cfosf] 3f]if0ff ug]{, cfos/ P]g tyf lgb]{lzsfn] lglb{i6
u/]sf laa/0fx cWofalws /fv]sf] ca:yfdf tkfO{+sf] cfo laa/0f k"0f{ s/ k/LIf0f / tyf
cg';Gwfgsf] nflu 5gf}6df gkg{ ;St5 .
!^= ljB'tLo k|0ffnL (Internet) af6 ljj/0f eg]{ k|lj|mof s] xf] <
www.ird.gov.np df log on ug'{xf]; .
d]g'df /x]sf] E-returns df click ug'{xf]; .
e-Self Assessment (Income Tax for D-01) df lSns ug'{xf]; .
User ID tyf password sf cfwf/df submission number k|fKt u/L ljj/0f
eg'{xf]; .
olb tkfO{+nfO{ ;xof]usf] cfaZostf ePdf
.
Help
d]g'df uO{ ;xof]u lng ;lsG5
!&= ljB'tLo k|0ffnL (Internet) af6 ljj/0f a'emfpg] (Auto verification) k|lj|mof s]
xf] <
k|ls|ofM! Auto verification sf nflu cfkm' btf{ ePsf]] cf=/f=sf=df email btf{ u/fpg] .
Request key dfu u/L Auto verify ug]{ cyf{t ljj/0f a'emfpg] .
k|ls|ofM@ cfkm' btf{ ePsf]] cf=/f=sf=af6 k|fKt User name / password sf cfwf/df Auto
verify ug]{ cyf{t ljj/0f a'emfpg] .
k|ls|ofM# Internet af6 ljj/0f e/L Ps k|lt lk|G6 lgsfnL s/ clws[t ;dIf cyf{t
cf=/f=sf=df uO{ ljj/0f a'emfpg]] .
!*= ljB'tLo k|0ffnL (Internet) af6 ljj/0f a'emfpFbf s] k|To]s dlxgf Auto
verification sf nflu cf=/f=sf=df email btf{ u/fpg'kb{5 <
cfGtl/s /fh:j sfof{nodf Ps k6s email btf{ u/fP k'U5,k6s k6s email btf{
u/fpg'kb]{g, t/ Request key eg] k|To]s k6s dfu ug'{ kb{5 .
!(= ljB'tLo k|0ffnL (Internet) af6 ljj/0f a'emfpFbf s] k|To]s dlxgf User name /
password dfFu ug'{kb{5 <
Ps k6s lnPsf] User name / password n] g} ;Fw} k|of]u ug{ ;lsG5 . t;y{ k|To]s dlxgf
lng kb{}g .
