Syllabus of Taxation in Nepal
Qno.1 Qno.2
Qno.3
Qno.4
Qno.5 Value added tax (VAT)
Qno.6 Income from employment 8 marks numerical
Qno.7 Income from employment 7 marks numerical
Qno.8 Income from employment 5 marks numerical
Qno.9
Qno.10 Residential status5 marks numerical
Qno.11 Income from profession 7 marks numerical
Qno.12 Income from investment 7 marks numerical
Qno.13 House and land 7 marks numerical
Qno.14 Set off and carry forward of losses 5 marks numerical
Qno.15 Depreciation
Qno.16 long question (income from employment + business + investment)
Or income from profession (15 marks)
Chapter 1 Conceptual foundation
Chapter 2 Taxation of income in Nepal
Chapter 3 Exempt amounts, concessions, tax rates and withholding payments
Chapter 4 Deduction not allowed
Chapter 5 Tax accounting and timing
Chapter 6 Quantification, allocation and characterization of amounts
Chapter 7 Capital and revenue
Chapter 8 Income from employment
Chapter 9 Income from business and profession
Chapter 10 Capital gain tax
Chapter 11 Income from investment
Chapter 12 Set off and carry forward of losses
Chapter 13 Residential status
Chapter 14 Special provisions for individuals, entities and retirement savings
Chapter 15 Revenue administration
Chapter 16 Official documentation, Record keeping and information collection
Chapter 17 Returns of income and assessment
Chapter 18 Collection, Remission and Refund of tax
Chapter 19 Administrative Review and Appeal
Chapter 20 Penalty and offence
Chapter 21 House and land tax in Nepal
Chapter 22 Value added tax
