Publications

Publications of Shankar Associates, Chartered Accountants.

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, Read more
Nepal's Safe Harbour Rule: A Simpler Approach to Transfer Pricing
The Finance Bill 2083 has brought in the "Safe Harbour Rule" provision within the context of Nepali Income Tax law. Read more
Tax Deducted at Source in Nepal | TDS Rates for FY 2083/84 (FY 2026/27)
Complete TDS (withholding tax) rates in Nepal for FY 2083/84 (2026/27): rates by section and payment type, final withholding payments Read more
Finance Bill 2083: Tax Concessions, Waivers, and Settlement Windows — What Businesses Need to Know
The Finance Bill 2083 introduces one of the most extensive packages of tax concessions, waivers, and settlement windows Nepal has Read more
The Database Gap: Why Nepal's Transfer Pricing Directive 2024 Has a Data Problem — and What to Do About It
Nepal's Transfer Pricing Directive 2024 introduces a rigorous benchmarking framework — but cites data sources that are practically inaccessible to Read more
Industries restricted for foreign investment in Nepal | FITTA negative list explained
If you're planning to invest in Nepal, knowing which sectors are off-limits — or have ownership caps — is the Read more