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Rule 14
Chanchun account not calculated
Chanchun money exceeding rupees will not be counted when quantifying any payment as per Section 27 of the Act or converting it to Nepali Rupees as per Section 28 of the Act.
Income Tax Rules, 2059 (2002)
Chapter - 3
Rule 6: Payment of Petty AmountsRule 7: Not included on depreciation basisRule 8: Method of accountingRule 9: Criteria for becoming sunken or bad debtRule 10: Deferred return agreementRule 11: Excluded ContractRule 12: Other provisions relating to long-term contractsRule 13: Provisions relating to vehicles and buildings for private purposesRule 14: Chanchun account not calculatedRule 15: Pricing in advanceRule 16: A state of involuntary natural creation with substitution
Chapter - 6
Rule 22: PROCEDURE RELATING TO FORECLOSURESRule 23: Permanent Account NumberRule 23A: Procedure for suspension of permanent account numberRule 23B: CopyingRule 24: Amendment to Statement of Permanent Account NumberRule 24A: बैङ्क खाताको विवरण बुझाउनु पर्नेःRule 25: Change in person's place of businessRule 26: Certificate of tax paymentRule 27: Certificate of Tax ExemptionRule 28: Officer's identity card