Income Tax Act 2058 |आयकर ऐन २०५८

Table of Contents

Income tax act 2058 is enacted to make the process of collecting revenue effective for the economic development of the country. It was first published on 2058-12-19 (1st April, 2002). This act is applicable to every individual and businesses inside Nepal and also to resident residing outside Nepal.


  • Calculation and determination of Tax.
  • Provision related to calculation and payment of TDS.
  • Complete list on inclusion and deduction of income and expenses.
  • Income tax assessment, return and payment
  • Income tax Offences and Punishment.

Source: PDF Copy of Income Tax Act 2058, provided above was downloaded from Inland Revenue Department.

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