(1) If expenses exceed income and if the licensed person is forced to pay restitution due to natural or unnatural conditions, there are many reasons to exempt up to a maximum of 25 percent of the restitution amount. If deemed necessary by the Ministry of Defense of the government, it may be waived.
(2) According to sub-rule (1), the records of the exemptions along with the details of the income and expenses, the reasons for the exemption must be sent to the Department of the Auditor General, the Finance and Income Tax Department of the Government of Nepal and the Office of the Comptroller General within 35 days.