(1) If a foreign investor wants to, according to prevailing Nepalese law, he may sell his investment shares or industry in whole or in part and pay all the taxes due according to prevailing Nepalese law and withdraw his investment from Nepal.
(2) The foreign investor shall be entitled to withdraw the following amounts in the same foreign currency in which he has invested or in other convertible foreign currency with the approval of Nepal Rastra Bank after fulfilling the tax related obligations as per the prevailing law:-
(a)   Proceeds from sale of shares of foreign investment,
(b) Amount of profit or dividend received from foreign investment,
(c) In case the industry or company goes into dissolution or liquidation, the amount remaining after the dissolution or liquidation after payment of all liabilities,
(d) The amount of profit (royalty) received under the technology transfer agreement, but in the case of royalty or fee for use of the trademark in the alcohol industry other than the alcohol industry that exports 100% alcohol, the amount of such profit is as specified in the total sales price excluding applicable taxes. Not more than five percent.
(e)   Lease rent (lease rent) amount under lease investment,
(f)   Amounts for any damages or compensation received from the final disposition of litigation, arbitration or any other legal proceeding in Nepal.
(g) Amounts to be withdrawn in accordance with prevailing law.
(3) According to sub-section (1) or (2) when the amount is withdrawn in convertible foreign currency, it shall be carried out at the prevailing exchange rate.
(4) If a foreign investor gives a loan to an industry or company by pledging movable or immovable property of Nepal due to non-payment of the principal or interest amount of such loan, the mortgaged or immovable property should be auctioned or confiscated by the lending institution. Bank or financial institution of Nepal as per auction salewill be able to take back the interest of the loan.
(5) If the lease agreement is terminated due to non-payment or violation of the terms of the lease agreement, the foreign investor may take back his investment and the property invested in the lease.
(6) In accordance with this section, foreign investors who wish to withdraw foreign investment or the amount earned from it shall submit an application to the foreign investment approving body in the prescribed format for approval. However, if the Government of Nepal publishes a notice in the Nepal Gazette and grants the right to approve foreign investment or repatriation of funds earned from it to the Single Point Service Center, such application shall be submitted to the Single Point Service Center.
(7) Upon examination of the application received in accordance with sub-section (6), if it is found that the foreign investor has fulfilled the conditions and obligations as per this Act, prevailing laws and agreements regarding foreign investment, the foreign investment approving body shall refund the foreign investment or the amount earned from it within fifteen days from the date of receipt of the application. Permission to take should be given.
(8) After receiving the approval according to sub-section (7), the foreign investor can apply to Nepal Rastra Bank for the facility of foreign exchange.
(9) Upon receipt of the application as per sub-section (8), Nepal Rastra Bank shall provide the same facility to foreign investors to withdraw foreign investment.
(10) If an industry with foreign investment is sold in whole or in part, or if the registration of the industry or company is canceled for any reason and the investment amount is withdrawn, the remaining amount will be withdrawn only after all obligations including the taxes to be paid by such industry have been paid or settled.
(11) Notwithstanding anything written elsewhere in this section, a foreign investor shall be entitled to withdraw such investment or profit only to the extent of the proportion of the share of the investment in the relevant company, in accordance with this Act. (12) A declaration of approval by a foreign investor in respect of withdrawal of his investmentIf he is not satisfied with the decision, he can file a petition before the Ministry. The Ministry should make a decision on such application within thirty working days.