Chapter 1: Preliminary

Income Tax / Income Tax Act, 2058 (2002) / Preamble- Section 9

  1. This law may be called “Income Tax Act, 2058 (2002)”.
  2. The Act shall be applicable within the state of Nepal, as well as to all resident persons, irrespective of the place where they live.
  3. It shall come into force at once.

१. यस ऐनको नाम "आयकर ऐन, २०५८" रहेको छ ।
२. यो ऐन नेपाल राज्यभर लागू हुनेछ र नेपाल राज्य बाहिर जहाँसुकै भए पनि बासिन्दा व्यक्तिलाई समेत लागू हुनेछ ।

३. यो ऐन तुरुन्त प्रारम्भ हुनेछ ।