Price Advailing Tax Act, 2052

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Section 5A
Non-taxation of transfer of business ownership

Notwithstanding anything else written in this Act, if a registered person sells his business to another registered person, the transfer of ownership shall not be taxed. When selling such a transaction, the registered person shall give the information to the department as prescribed.

However, the registered person who purchases such transaction shall bear the tax liability of the former owner.

Price Advailing Tax Act, 2052
Section - 23D

No sections in this chapter.

Section - 32
Schedule - 1
समूह 1: आधारभूत कृषि उत्पादनहरूसमूह 2: आधारभूत आवश्यकताका वस्तुहरूसमूह 3: जीवजन्तु तथा सोको उपजसमूह 4: कृषि सामग्रीहरुसमूह 5: उपचार तथा यस्तै स्वास्थ्य सेवाहरूसमूह 6: शिक्षासमूह 7: किताब अखबार र मुद्रित सामग्रीहरुसमूह 8: कलात्मक र कालीगढी सेवासमूह 9: यात्रुबाहक यातायात तथा ढुवानी सेवाहरूसमूह 10: व्यावसायिक वा पेशागत सेवासमूह 11: अन्य वस्तु तथा सेवासमूह 12: भवन र जग्गासमूह 13: बाजी, क्यासिनो र चिट्ठा