317
Income Tax Act, 2058; through Sec 6 levies tax on global income in case of resident person and in Nepal source Income in case of Non-resident person. Thus, tax impact of an income accrued to a person during an income year outside Nepal depends upon the residential status of the person during the year.
We shall discuss tax residence of an individual separately in source and residence section of this site.
You need Expat or Enterprise package for this content.
Login/Subscribe To Unlock !