Income Tax Directives Chapter Wise

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Income Tax Directives Chapter Wise

Chapter 1 : Introduction (परिचय)

Chatper 2: Definition (परिभाषा)

Chapter 3: Source of Income, Loss, Gain and Payment (आय, नोक्सानी, लाभ र भुक्तानीको स्रोत)

Chapter 4: Tax base and Income heads (करको आधार तथा आयका शीर्षकहरू)

Chapter 5 : Income, Assessable Income and Taxable Income (आय, निर्धारणयोग्य आय तथा करयोग्य आय)

Chapter:6 Inclusions (आयमा समावेश हुने रकमहरू)

Chapter:7 Quantification, Allocation and Characterization of Amounts (रकमहरूको परिमाणीकरण, बाँडफाँड र चारित्रीकरण)

Chapter 8: Tax Accounting and Timing (कर लेखाङ्कन र समय)

Chapter : 9 Exemptions and Other Reductions (छुट हुने रकमहरू र अन्य छुटहरू)

Chapter : 10 Business Exemption and Concession (व्यावसायिक छुट तथा सुविधा)

Chapter 11 : Natural Person (प्राकृतिक व्यक्ति)

chapter 12: Retirement Fund (अवकाश कोष)

Chapter 13: Entity and Distribution (निकाय र वितरण)

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