(1) The government of Nepal may publish a notice in the Nepal Gazette and arrange for the commission to be received if someone buys an income ticket. If there is a situation or there is no suitable place on the paper where the stamp is to be affixed, the amount required for the income stamp collection... .

(3) ……any person who brings the amount of income ticket to the local mall, Nepal Rastra Bank, should be duly compensated and the mall should set up a separate book of the amount received and submit it to the tax office at the end of the income year. Should.…………