(1) The following amount of tax shall be refunded if an application for refund is made within three years from the date of the relevant transaction:-

(a) Government of Nepal, Ministry of Foreign Affairs granted diplomatic recognition. If a foreign country provides a tax exemption facility to a diplomat of Nepal on the basis of reciprocity, the amount of tax paid by the diplomat of such a country located in Nepal... The amount of tax paid by an international organization that provided facilities or such organization,

(c) The amount of tax paid in connection with conducting projects within Nepal ……… according to a bilateral or multilateral agreement that received tax exemption from the Government of Nepal, the Ministry of Finance,< /p>

(d) The amount of tax collected by mistake.

(2) When refunding the amount of tax in accordance with clause (d) of sub-section (1), it shall be refunded only to the person who bears the actual burden of tax.< /p>