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Section 40
Income Tax
: The contractor will pay income tax according to the current law on income tax on the net income received from petroleum work.
Nepal Petroleum Act, 2040 (1983)
Chapter - 1
Chapter - 2
Section 3: Exploration periodSection 4: Extending the exploration periodSection 5: Additional PeriodSection 6: Mandatory Area AbandonmentSection 7: Voluntary AbandonmentSection 8: Minimum LiabilitySection 9: Restrictions on Abandoned AreasSection 10: Work ObligationsSection 11: Discharge of ObligationsSection 12: Bank guaranteeSection 13: Program and budget of the primary exploration periodSection 14: Annual Program and BudgetSection 15: Amendments to the program and budget