We are happy to share the changes made by Finance Bill 2078 to Income Tax Act, 2058. The old and new provisions are presented in comparative form for ease of understanding. 

If entirely new provision has been added no any formatting is done. If there are changes in previously existing provisions, they are shown in bold and highlighted yellow.  Deletions have been shown using Italics, strikethrough & Red Font.

Please email us or message us if you have any suggestion, comments or want to notify us about any errors in the document.


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