Section 28
Limitation Not To Be Expired
28. Limitation not to be expired: Notwithstanding anything contained in other Sections of this Act in computing the limitation for assessing the tax pursuant to sections 10, 19 and 20 of this Act, it shall be computed excluding the period as mentioned below :-
(a) If any order is issued by a court to stop or held up any action initiated by the Tax Officer or Government of Nepal pursuant to this Act, the period of such stoppage or holding up.
(b) If an appeal has been made against the tax assessment order made by the Tax Officer, the period until information of final settlement of such appeal is received
(a) If any order is issued by a court to stop or held up any action initiated by the Tax Officer or Government of Nepal pursuant to this Act, the period of such stoppage or holding up.
(b) If an appeal has been made against the tax assessment order made by the Tax Officer, the period until information of final settlement of such appeal is received