(1) If any taxpayer fails to pay the tax due within the time limit as per this Act, the concerned tax officer may collect the tax by any or all of the following methods after obtaining the prior approval of the Director General:-

(a) If there is any amount to be returned to the taxpayer, by deducting it. By selling at auction according to.

(d) Deducting from the taxpayer's funds in banks and other financial institutions.

(e) From the Government of Nepal or any organized organization owned by the Government of Nepal or local levels. Deducting from the amount received by the taxpayer.

(f) By deducting the amount owed to the taxpayer by a third party with the prior consent of the taxpayer.

(g) By stopping the import, export and other transactions of the taxpayer.

(2) Notwithstanding anything else written in this Act, tax determined under this Act cannot be recovered after 6 years from the date of such determination.

(3) Tax recovery or refund. The amount less than one rupee will not be counted in the calculation.