Regardless of what is written in the existing law, the following shall be as follows:-

(a) No tax shall be levied on capital invested by non-resident Nepalis,

(b) The amount sent by a non-resident Nepalese to a close relative of a Nepalese citizen for personal use not exceeding fifteen lakh rupees in a financial year through any commercial bank or financial institution licensed by Nepal Rastra Bank to carry out financial transactions shall not be taxed at the time of receipt of such amount. p>

(c) Non-resident Nepali to any social, religious, educational, cultural, charitable, sports or disaster relief work related to non-resident Nepalese non-profit organization in the amount sent through any commercial bank or financial institution licensed by Nepal Rastra Bank. No tax will be charged while receiving the amount.