Nepal: Income Tax

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Article

Limitations Can Be Extended In An Emergency: SC Dish Home Case 2026

In the landmark ruling of Dish Media Network Limited vs. Revenue Tribunal Kathmandu et al. Writ No. 080-WO-0380, January 18, 2024 (2080/10/05 B.S.) (“Dish Home Case,”) the division bench of the Supreme Court of Nepal established a vital precedent bridging the gap between special tax statutes and general civil procedures. The bench, comprising Honorable Justices Dr. Manoj Kumar Sharma and Mahesh Sharma Paudel, ruled on whether administrative tax deadlines can completely bar a company’s access to justice during a medical crisis.

Nepal Litigation

Niti Partners and Associates

Article

Safe Harbour Rules In Nepal: Complete Guide To Transfer Pricing Under The Income Tax Act

Nepal has introduced a statutory Safe Harbour framework for transfer pricing through the amendments made by the Finance Act, 2083 to the Income Tax Act, 2058. The new provision, Section 33A, establishes prescribed conditions under which eligible taxpayers can determine the transfer price of specified transactions by applying the statutory safe harbour benchmarks. The reform adds a more predictable mechanism to Nepal’s existing transfer pricing framework, which is principally governed by Section 33 of the Income Tax Act and the Inland Revenue Department‘s Transfer Pricing Directives, 2024 (2081 BS).

Nepal Tax

Niti Partners and Associates

Article

IRD Clarifies Treatment Of Preference Shares Under Section 57 (2026)