CA Roshan

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Income Tax

Report: Large Tax Office Vs Rastra Banijya Bank - Taxation of Concessional and Interest Free Employee LoansIncome Tax

Report: Large Tax Office Vs Rastra Banijya Bank - Taxation of Concessional and Interest Free Employee Loans

This report presents a detailed legal and technical analysis of the Supreme Court of Nepal's judgment concerning the income tax treatment of loans extended by an employer (Rastriya Banijya Bank Limited) to its employees at concessional or no-interest rates.

CA RoshanAug 18, 2026
TDS on House Rent and Office Rent: Jurisdiction (Inland Revenue Office or Local Government)Income Tax

TDS on House Rent and Office Rent: Jurisdiction (Inland Revenue Office or Local Government)

This report analyses three court decisions addressing the question of which government authority has jurisdiction to collect tax on house rent and office rent income in Nepal: i. the federal Inland Revenue Office (IRO) under the Income Tax Act, 2058, or ii. the local government (Municipality

CA RoshanAug 17, 2026
Nepal Income Tax Reference Guide- Including Amendment for FY 2083-84Income Tax

Nepal Income Tax Reference Guide- Including Amendment for FY 2083-84

A comprehensive reference for CA students, professionals and tax advisors, bringing the Act, Directives and Rules into one place.

CA RoshanAug 14, 2026