9. Amendment to statements of wealth allowed :
(1) After any statement of the wealth have been furnished, if the tax-payer subsequently comes to know that the
statement contains some error, he/she may furnish an amended statement, having clearly setting out the reasons and grounds for the occurrence of such error.
(2) Notwithstanding anything contained in Sub-section (1), no amended statement can be submitted in the following circumstances –
(a) In the event of expiry of one year of receipt of the tax assessment order pursuant to Section 10.
(b) In the event of receipt of a notice indicating initiation of action by Government of Nepal pursuant to Section 20.
(3) No tax-payer shall be allowed to submit amended statement under sub- section (1) more than once in one fiscal year.
(4) In reassessing the tax on the basis of the amended statement of wealth submitted after assessment of tax, if the amount of tax assessed earlier varies, an additional fee of ten per cent on the amount or such variation shall be charged