Schedule -2
(Relating to sub-section (2) of section 5)
Wealth not to be included in valuation
1. Up to ten tola of gold including ornaments.
2. Up to two hundred tola of silver.
3. Stock-in-trade.
4. Industrial mills, machineries, equipment, tools and ware house in the use of industry and spare-parts (Lagapat) thereto.
5. Shares and debentures invested in native companies and corporations.
6. Debentures issued by Government of Nepal not subject to the wealth tax
7. One building of up to 3000 square feet held in the name of the tax payer or of  his/her family and the land with an area of up-to two Ropani covered by that building.
8. In-kind property given to be used for religions or public interest works.
9. In respect of land subject to tenancy right, the land equal to the portion of land to which the tenant is entitled pursuant to the prevailing law.
10. The Land within the following ceiling used in agricultural works situated in the following areas:-
(a) Ten Bigaha in the whole Terai region including inner Terai,
(b) Twenty Ropani in Kathmandu Valley.
(c) Sixty Ropani in all hilly areas except Kathmandu Valley.
11. Such other wealth as may be so specified by the prevailing law as not to be included in the valuation of the wealth.