Diplomatic representatives shall be exempt from all national and local taxes and dues on their personal or property except as provided below:-

(a) Generally included in the price of goods or services. Kinds of indirect taxes, (b) Taxes and dues on the personal immovable property of the diplomatic representative except for those held by the foreign state for the purpose of delegation, (c) Property and inheritance owed personally to the diplomatic representative. Tax,

However, due to the presence of a diplomatic representative or a member of his family, no such tax shall be levied in respect of movable property other than the exportation of which is prohibited due to the death of such person in Nepal, even if the diplomatic representative dies.

p>(d) Tax on personal income received by the diplomatic representative from sources in Nepal,

(e) Tax on capital employed by the diplomatic representative in any business in Nepal,

(f) Provision of any particular service (g) court fees, registration fees, ticket fees and duplicate fees in respect of immovable property.