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Rule 3
<br> to apply for tax exemption
According to Clause (D) of Section 2 of the Act, the organization that is entitled to tax exemption shall submit a report to the department by attaching the following details for tax exemption:-
(a) A copy of the certificate of registration in the case of an organization required to be registered as per the prevailing law,
(b) A copy of the statute relating to the formation of the institution,
(c) a copy of such certificate if a permanent account number has been obtained; and
(d) A copy of the audit report, if any.
(2) Upon the application for tax exemption as per sub-rule (1), the department shall, after necessary investigation, register such organization as an organization entitled to tax exemption and issue a certificate.
(3) Notwithstanding anything written in sub-rules (1) and (2), the department may prescribe that any body within the tax-exempt organization does not need to register.
(a) A copy of the certificate of registration in the case of an organization required to be registered as per the prevailing law,
(b) A copy of the statute relating to the formation of the institution,
(c) a copy of such certificate if a permanent account number has been obtained; and
(d) A copy of the audit report, if any.
(2) Upon the application for tax exemption as per sub-rule (1), the department shall, after necessary investigation, register such organization as an organization entitled to tax exemption and issue a certificate.
(3) Notwithstanding anything written in sub-rules (1) and (2), the department may prescribe that any body within the tax-exempt organization does not need to register.