नियम १४
Small Denomination Of Money Not To Be Counted
In certifying any payment pursuant to Section 27 of the Act or making conversion into Nepalese rupees pursuant to Section 28 of the Act, denomination of paisa exceeding the rupee shall not be counted.
Income Tax Rules, 2059 (2002)
परिच्छेद - ३
नियम ६: Payment Of Petty Amountsनियम ७: Not To Be Included In Depreciation Baseनियम ८: Method Of Accountingनियम ९: Standards On Conversion Into Unrecoverable Or Bad Debtनियम १०: Contract With Deferred Considerationनियम ११: Excluded Contractनियम १२: Other Provisions Relating To Long-term Contractनियम १३: Provision Relating To Motor Vehicle And Building Of Personaluseनियम १४: Small Denomination Of Money Not To Be Countedनियम १५: Fixation Of Value In Advanceनियम १६: Circumstances Where Involuntary Disposal With Substitution Iscreated