This is comparative presentation of changes made to Value Added Tax (VAT) Act, 2052 by the Finance Act 2076, compiled by Shankar Associates, Chartered Accountants (A member of MGI Worldwide).
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Changes in Income Tax Act 2058 of Nepal by Finance Bill 2083
The Finance Bill 2083 brings significant amendments to the Income Tax Act, 2058 — restructuring the personal income-tax rate schedule, introducing a formal transfer-pricing framework, expanding sectoral incentives, and tightening compliance and enforcement. This note summarises the key changes by theme.
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