Unless the subject or context requires otherwise, in this Act,-

(a) “Non-resident Nepali” shall mean a foreign citizen of Nepali origin and the term also refers to a Nepali citizen living abroad.< /p>

(b) “Foreign citizen of Nepali origin” means a person who himself or his father, mother, uncle or cousin was a citizen of Nepal and then acquired citizenship of a country other than a member country of the South Asian Regional Cooperation Organization (SAARC). It should be remembered. And it should be considered a Nepali citizen who has been employed and has resided in a foreign country for at least two years.

(d) "Identity card" means the identity card of a non-resident Nepali issued according to section 4.

(e) "Investment" means an investment made in any industry or business of Nepal for the purpose of earning profit, and the word means an agreement between the industry or business and a non-resident Nepali to acquire any technology-related right, specification, formula, process, patent, trademark or technical skill of foreign origin or It also refers to the act of transferring knowledge or providing technical advice or management services.

(f) "Family" means husband, wife, father, mother, children, father-in-law and mother-in-law or father-in-law.

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(g) “close relative” means the relative mentioned in clause (b) of section 2 of the Income Tax Act, 2058.

(h) “foreign exchange” means Nepal Rastra Bank Foreign exchange as per Clause (l) of Section 2 of the Act, 2058 shall mean foreign currency. /p>