In relation to the following Acts related to the collection, filing, extension of time or notices, deadlines may be extended as follows:-
(a) Companies registered in accordance with the Companies Act, 2063 and the directors, officers and employees of such companies, in accordance with the provision in section 15 of the said Act, (b) In accordance with section 157 of the Companies Act, 2063, when the deadline notice of the name of the foreign company is served, at the branch or contact office address of such company in Nepal or at the name and address of the authorized representative in Nepal appointed by the company in accordance with this regulation,
(c) In case of delivery of deadline notice in the name of foreign company or person who is not registered in Nepal and has not appointed any representative or contact office or has not been opened, in accordance with the rules or agreement made by the Government of Nepal, but the email address or fax of the company or person to whom the deadline has to be paid in accordance with this section. If the number is mentioned through the same means and if such electronic address is not mentioned, there will be no hindrance to meet the deadline by publishing a notice in the English national daily published in Nepal.