Rule 33
Return Of Estimated Tax Not Required
For purposes of Sub-section
(6) of Section 95 of the Act, the Department may so specify that the following persons are not required to submit the return of estimated tax as referred to in Sub-section (1) of Section 95 of the Act:-
(a) A person who is not required to submit the return pursuant to Section 96 of the Act,
(b) A person who has assessable income source in Nepal from employment only, and
(c) A person mentioned in Sub-section (4) of Section 4 of the Act.
(6) of Section 95 of the Act, the Department may so specify that the following persons are not required to submit the return of estimated tax as referred to in Sub-section (1) of Section 95 of the Act:-
(a) A person who is not required to submit the return pursuant to Section 96 of the Act,
(b) A person who has assessable income source in Nepal from employment only, and
(c) A person mentioned in Sub-section (4) of Section 4 of the Act.