Unless the subject or the context requires otherwise, in this Act,-

(a) “real estate in urban area” means the house and land within the urban area specified by the Government of Nepal by publishing a notice in the Nepal Gazette.

(b) "Land within the fence" means the land with a house and the land surrounded by a fence or wall, and if not surrounded by the house, it means the land to the extent that the land owner can keep it for homestead according to the Land Act, 2021. .

(c) For the purposes of this Act, “tax” shall mean tax levied on real estate.

(d) “Tax Officer” means a tax officer appointed by the Government of Nepal, senior Officer, Chief Tax Officer or any other officer designated by the Government of Nepal to exercise the authority of a tax officer in accordance with this Act. It should be remembered as specified.