cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f

l;=P= lgd{n >]i7

`kl/R5]b @@= ;DklQ jf bfloTjsf] lgM;u{af6

x'g] nfesf] lgwf{/0f (Gain on Disposal of Asset and Liability)
;DklQ
@-sw_ æ;DklQÆ eGgfn] s'g} klg lsl;dsf] d"t{ jf
cd"t{ ;DklQ ;Demg' k5{ / ;f] zAbn] d'b|f, Voflt, k|
ljlw 1fg, hfoh]yf, s'g} JolQmsf] ljb]zL zfvfdf
/x]sf] :jfldTj jf lxt, cfDbfgL ug]{ jf eljiodf cfDbfgL
k|fKt ug]{ clwsf/ / s'g} To:tf] ;DklQsf] s'g}
efu ;d]tnfO{{ hgfpF5 .

1
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Jofkfl/s df}Hbft
@-s`_ æJofkfl/s df}HbftÆ eGgfn] s'g} JolQmsf] :jfldTjdf
/x]sf] lghåf/f ;~rflnt lgoldt Joj;fosf] qmddf laqmL
ul/g] ;DklQ, sfo{ k|ultdf
/x]sf] ;DklQ / ;DklQdf ;dflji6 x'g] ;fdfu|Lx?sf]
df}Hbft ;Demg' k5{ .
t/ o; zAbn] ljb]zL d'b|fdf
/x]sf] ;DklQnfO{{ hgfpFg] 5}g .

x|f;of]Uo ;DklQ
@-s/_ æx|f;of]Uo ;DklQÆ eGgfn] s'g} Joj;fo jf nufgLdf
cfo cfh{gsf] nflu k|of]u ul/Psf 6'6k'm6, k"/fgf]
x'+b} uPsf] jf ;do JotLt x'b} uPsf] sf/0faf6 d"Nodf
x|f; x'g] ;DklQ ;Demg' k5{ .
t/ o; zAbn] Jofkfl/s df}HbftnfO{{ hgfpFg] 5}g .

Jofj;flos ;DklQ
@-s6_ Jofj;flos ;DklQÆ eGgfn] s'g} Joj;fodf k|of]u
ul/Psf] s'g} ;DklQ ;Demg' k5{ .

2
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

t/ o; zAbn] Jofkfl/s df}Hbft jf Joj;fosf] x|

f;of]Uo ;DklQnfO{{ hgfpFg] 5}g .

u}/ Jofj;flos s/of]Uo ;DklQ

@-b_ æu}/ Jofj;flos s/of]Uo ;DklQÆ eGgfn]
b]xfosf ;DklQ afx]ssf hUuf, ejg tyf s'g} lgsfodf
/x]sf] lxt jf ;'/If0f ;Demg' k5{ M–
-!_ Jofj;flos ;DklQ, x|f;of]Uo ;DklQ jf Jofkfl/s
df}Hbft,
-@_ s'g} k|fs[lts JolQmsf] lgDg cj:yfsf] lghL ejg,
-s_ cljlR5Gg bz jif{ jf ;f]eGbf a9L
cjlw :jfldTjdf /x]sf] /
-v_ ;f] JolQmn] cljlR5Gg jf k6s k6s u/L s'n bz
jif{ jf ;f]eGbf a9L a;f]af; u/]sf],
:ki6Ls/0fM o; pkv08sf] k|of]hgsf nflu
“lghL ejg” eGgfn] ejg / ejgn] cf]u6]sf]
If]qkmn a/fa/sf] hUuf jf Ps /f]kgL
hUufdWo] h'g 36L x'G5 To;nfO{ ;Demg'
k5{ .
-#_ s'g} lxtflwsf/Lsf] cjsfz sf]ifdf /x]sf] lxt,
-$_ s'g} k|fs[lts JolQmsf] bz nfv ?k}ofF eGbf sd
d"Nodf lgM;u{ u/]sf] hUuf tyf lghL ejg jf
-%_ tLg k':tfleq ePsf] vl/b, laqmL afx]s cGo
lsl;dn] x:tfGt/0f u/L lgM;u{ u/]sf] ;DklQ .

lgM;u{ -l8:kf]hn_
@-so_ ælgM;u{ -l8:kf]hn_Æ eGgfn] bkmf $) df pNn]v
eP adf]lhd s'g} ;DklQ jf bfloTjsf] laqmL jf
x:tfGt/0f ;d]tsf] lgM;u{ ;Demg' k5{ .

;DklQ tyf bfloTjaf6 k|fKt v'b nfe

#^-!_ s'g} cfo jif{sf]nflu s'g} JolQmsf] Joj;fosf]
Jofj;flos ;DklQ jf bfloTjsf] lgM;u{af6 k|fKt v'b

3
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

nfesf] u0fgf ;f] cfo jif{df ;f] Joj;fosf]

Jofj;flos ;DklQ jf bfloTjsf] lgM;u{af6 k|fKt ;a}
nfesf] of]uaf6 b]xfosf gf]S;fgL s6fO{ ug'{ kg]{5
M–
-s_ Joj;fosf] Jofj;flos ;DklQ jf bfloTjsf] lgM;u{af6
;f] jif{df x'g uPsf] ;a} gf]S;fgLsf] of]u,
-v_ ;f] jif{df ;f] JolQmsf] cGo s'g} Joj;foaf6 x'g
uPsf] v'b gf]S;fgLdWo] cGoq s§L x'g g;s]sf]
gf]S;fgL, /
-u_ s'g} cfo jif{df ;f] Joj;fo jf ;f] JolQmsf] cGo
s'g} Joj;foaf6 ljutdf x'g uPsf] v'b
gf]S;fgLdWo] s§L x'g g;s]sf] gf]S;fgL .

pbfx/0f @@=#=!M dfgf}+, ;'n]dfg Ps k|fs[lts JolQm x'g\ .

lghsf] Joj;fodWo] ;'n]dfg ls/fgf klg Ps /x]5 . pQm Joj;fosf]
cf=j=@)^%÷^^ df v'b gf]S;fgL ?=@ nfv /x]5 . lghsf] csf]
{ Joj;fo ;'n]dfg kmlg{r/ Jofkf/ /x]5 . pQm kmlg{r/ Jofkf/df ;f]
jif{ ?=# nfv gf]S;fgL ePsf] /x]5 . pQm gf]S;fgL cGoq st} klg
s§f x'g ;s]sf] (Unrelieved Loss) /x]g5 . lghsf] pQm kmlg{r/ Jofkf/af6
cf=j= @)^$÷^% df ?=@ nfv gf]S;fg ePsf] /x]5 . lghsf] pQm
Jofkf/df Joj;fosf] nflu k|of]u ul/Psf] hUuf ;f] cf=j=df ?=%) nfvdf
laqmL u/]sf /x]5g\ . pQm hUuf lghn] rf/ jif{ cl3 ?=@) nfvdf
vl/b u/]sf /x]5g\ . o; cj:yfdf ;DklQsf] lgM;u{df v'b nfesf] u0fgf
lgDgfg';f/ ug'{ kb{5 .
ljj/0f ls/fgf kmlg{r/
k;n Joj;fo
cf=j=)^%÷^^ sf] s§L x'g @,)),))).– #,)),))).–
g;s]sf] gf]S;fgL ?=
ut jif{sf] afFsL gf]S;fgL ?= @,)),))).–
s'n s§f x'g afFsL gf]S;fgL ? %,)),))).–
= @,)),))).–

Jofj;flos ;DklQ lgM;u{af6 ePsf] v'b nfesf] u0fgfM

ljj/0f /sd
!= cfDbfgLM hUuf laqmL -OGsld+u_ ?= %) nfv
36fpg]M

4
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

@= vr{ M hUufsf] nfut d"No -cfp6uf]O+u_ ?= @) nfv

#= nfe -! - @_ ?= #) nfv
36fpg]M
$= Jofj;flos ;DklQ jf bfloTjdf of] jif{ ePsf] % nfv
gf]S;fgL ?=
%= Jofj;flos ;DklQ jf bfloTjdf ljutdf ePsf] @ nfv
gf]S;fgL ?=
^= Joj;fosf] cjlw gf3]sf] ePsf] s§L x'g gkfPsf] )
gf]S;fgL ?=
v'b nfe -# - $ - % - ^_ @#
nfv
Joj;fodf ePsf] Jofj;flos ;DklQ jf bfloTjsf] lgM;u{df ePsf] v'b nfe
bkmf &-@_-u_ adf]lhd Joj;fosf] cfo lgwf{/0f ubf{ ;dfj]z x'G5 .
Example 22.3.1: Suppose, Suleman is a natural person. His one of the business includes Suleman
Grocery Shop. In FY 2065/66, his business has loss of Rs. 2 lakhs. He has another business Suleman
Furniture Trade. He has incurred loss of Rs. 3 lakhs from furniture business. Such losses are not set
off anywhere. He has incurred loss of Rs. 2 lakhs in FY 2064/65 from furniture business. He has sold
the land for Rs. 50 lakhs that was being used in that business. He has purchased that land four years
earlier for Rs. 20 lakhs. In this case, the net gain from the disposal of land shall be computed as
below:
Particulars Grocery Shop Furniture Business
Unrelieved loss in FY 2065/66 200,000 300,000
Previous years loss Rs. 200,000
Total of unrelived losses Rs. 200,000 500,000
Computation of net gains from disposal of business assets:
Particulars Rs.
1. Income: Sale of land (Incomings) 50 lakhs
Deductions:
2. Expenses : Cost of land (Outgoings) 20 lakhs
3. Gains (1-2) 30 lakhs
Deductions:
4. Loss from business assets or liabilities in that year 5 lakhs
5. Loss from business assets or liabilities in previous years 2 lakhs
6. The loss not set off of business -
Net Gains (3-4-5-6) 23 lakhs
The net gains from disposal of business assets or liabilities shall be included in assessing income fo
business as per section 7(2)(c) of the Act.

#^-@_ s'g} cfo jif{sf]nflu s'g} JolQmsf] nufgLsf] s/

nfUg] u}/ Jofj;flos ;DklQsf] lgM;u{af6 k|fKt v'b
nfesf] u0fgf ;f] cfo jif{df ;f] nufgLsf] s/ nfUg] u}/

5
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Jofj;flos ;DklQsf] lgM;u{af6 k|fKt ;a} nfesf]

of]uaf6 b]xfosf] gf]S;fgL s6fO{ ug'{ kg]{5 M–
-s_ ;f] nufgLsf] s/ nfUg] u}/ Jofj;flos ;DklQsf]
lgM;u{af6 ;f] jif{df x'g uPsf] ;a} gf]S;fgLsf]
of]u,
-v_ ;f] jif{df ;f] JolQmsf] cGo s'g} Joj;fo jf
nufgLaf6 x'g uPsf] v'b gf]S;fgLdWo] cGoq
s§L x'g g;s]sf] gf]S;fgL, /
-u_ ljutsf] s'g} cfo jif{df ;f] JolQmsf] ;f] nufgL,
s'g} Joj;fo jf cGo s'g} nufgLaf6 x'g uPsf] v'b
gf]S;fgLdWo] s§L x'g g;s]sf] gf]S;fgL .

pbfx/0f @@=#=@M dfgf}+, ;'n]dfg Ps k|fs[lts JolQm x'g .

lghnfO{{ cf=j=@)^%÷^^ df z]o/ laqmLaf6 ?=@ nfv gf]S;fgL
ePsf] /x]5 . lghsf] kmlg{r/ Jofkf/ klg /x]5 . pQm kmlg{r/
Jofkf/df ;f] jif{ ?=# nfv gf]S;fgL ePsf] /x]5 . pQm gf]S;fgL
cGoq st} klg s§f x'g ;s]sf] /x]g5 . lghsf] pQm kmlg{r/ Jofkf/af6
cf=j=@)^$÷^% df ?=@ nfv gf]S;fg ePsf] /x]5 . lghn] cfkm\
gf] gfddf /x]sf] lghL hUuf -u}/ Jofj;flos s/of]Uo ;DklQ_ ;f]
cf=j=df ?=^) nfvdf laqmL u/]sf /x]5g\ . pQm hUuf lghn] rf/
jif{ cl3 ?=@) nfvdf vl/b u/]sf /x]5g\ . o; cj:yfdf ;DklQsf] nfesf]
u0fgf lgDgfg';f/ ug'{kb{5 .
z]o/ sf/f]af/df gf]S;fgL ?=@ nfv
kmlg{r/ Jofkf/ df cf=j=)^%÷^^ sf] ?=# nfv
gf]S;fgL
ut jif{ -cf=j=)^$÷^%_ sf] afFsL ?=@ nfv
gf]S;fgL
s'n s§f x'g afFsL gf]S;fgL ?=& nfv
;DklQ lgM;u{af6 ePsf] v'b nfesf] u0fgfM
ljj/0f /sd
!= hUuf laqmL -u}/ Jofj;flos ;DklQsf] ^) nfv
lgM;u{_ ?=
36fpg]M
@= hUufsf] nfut d"No ?= @) nfv
#= nfe -!-@_ ?= $) nfv
36fpg]M

6
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

$= u}/ Jofj;flos ;DklQ lgM;u{df of] @ nfv

jif{ ePsf] gf]S;fgL ?=
%= u}/ Jofj;flos ;DklQ lgM;u{df ljutdf )
ePsf] gf]S;fgL ?=
^= ;f]xL cfo jif{df cGo Joj;fodf ePsf] # nfv
gf]S;fgL ?= @ nfv
&= ljut cfo jif{df cGo Joj;fodf ePsf]
gf]S;fgL ?=
v'b nfe -# - $ - %- ^_ ## nfv
nufgLdf k|of]u ePsf] u}/ Jofj;flos s/ nfUg] ;DklQafktsf] v'b nfe
bkmf (-@_-v_ adf]lhd nufgLsf] cfo lgwf{/0f ubf{ ;dfj]z x'g]
/sddf u0fgf ul/G5 .

Example 22.3.2: Suppose, Suleman is a natural person. In FY 2065/66, he has incurred loss of Rs. 2
lakhs in sale of shares. He has another business of Furniture. He has incurred loss of Rs. 3 lakhs from
furniture business. Such losses are not set off anywhere. He has incurred loss of Rs. 2 lakhs in FY
2064/65 from furniture business. He has sold his personal land for Rs. 60 lakhs that was being used in
that business. He has purchased that land four years earlier for Rs. 20 lakhs. In this case, the net gain
from the disposal of land shall be computed as below:
Particulars Furniture
Business
Loss from Share Transactions 200,000
Unrelieved loss in FY 2065/66 300,000
Previous years loss Rs. (FY 2064/65) 200,000
Total of unrelived losses Rs. 700,000
Computation of net gains from disposal of business assets:
Particulars Rs.
1. Income: Sale of land (Incomings) 6,000,000
Deductions:
2. Expenses : Cost of land (Outgoings) 2,000,000
3. Gains (1-2) 4,000,000
Deductions:
4. Loss in this year from disposal of non-business chargeable assets 200,000
5. Loss in previous year from disposal of non-business chargeable assets -
6. The loss in this year from other business 300,000
7. The loss in previous year from other business 200,000

Net Gains (3-4-5-6-7) 3,300,000

The net gains from disposal of non-business chargeable assets used in investment shall be included in
assessing income fo business as per section 9(2)(b) of the Act.

#^-#_ ljb]zL ;|f]tsf] ;DklQ jf bfloTjsf] lgM;u{af6 x'g

uPsf] gf]S;fgLsf ;DaGwdf s'g} JolQmn] pkbkmf -!_

7
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

jf -@_ adf]lhd s§L ug]{ bfaL s'g} ljb]zL ;|

f]tsf] ;DklQ jf bfloTjsf] lgM;u{af6 k|fKt nfesf]
xb;Dd dfq ug{ ;Sg]5 .
pbfx/0f @@=#=#M dfgf}+, ;'n]dfg Ps afl;Gbf k|fs[lts JolQm
x'g . lghnfO{{ cf=j= @)^%÷^^ df ef/tdf /x]sf] z]o/ laqmLaf6
?=% nfv gf]S;fgL ePsf] /x]5 . lghsf] g]kfnsf] Joj;foaf6 ;f] cf=j=
df ?=@ nfv gf]S;fgL ePsf] /x]5 . lghsf] ef/tdf kmlg{r/ pBf]u klg
/x]5 . pQm kmlg{r/ pBf]udf ;f] jif{ ?=# nfv gf]S;fgL ePsf]
/x]5 . lghsf] ;f] pBf]un] ef/tdf k|of]u ul/cfPsf] hUuf -
Jofj;flos ;DklQ_ cf=j= @)^$.^% df laqmL ubf{ ?=@) nfv
gf]S;fgL ePsf] /x]5 . pQm gf]S;fgL ut cf=j=df ;dfof]hg
x'g ;s]sf] /x]g5 . o; cf=j=df lghn] ;f]xL pBf]usf] ef/tl:yt csf]
{ hUuf ?=^) nfvdf laqmL u/]sf /x]5g\ . pQm hUuf lghn] rf/
jif{ cl3 ?=@) nfvdf vl/b u/]sf /x]5g\ eg] To; cj:yfdf ef/tdf /x]sf]
Jofj;flos ;DklQsf] lgM;u{af6 ePsf] nfesf] u0fgf lgDgfg';f/
ug'{ kb{5 .
ef/tsf] z]o/sf] lgM;u{df gf]S;fgL ?=%
nfv
ef/tsf] kmlg{r/ pBf]usf] gf]S;fgL ?=# nfv
g]kfnsf] Joj;fosf] gf]S;fgL ?=@
nfv
ut jif{sf] ef/tdf /x]sf] Jofj;flos ;DklQsf] ?=@)
lgM;u{sf] ;dfof]hg x'g afFsL gf]S;fgL nfv
Jofj;flos ;DklQ lgM;u{af6 ePsf] v'b nfesf] u0fgfM
ljj/0f /sd ?=
!= ef/tdf /x]sf] hUuf laqmL - ^) nfv
Jofj;flos ;DklQsf] lgM;u{_
36fpg]M
@= hUufsf] nfut d"No @) nfv
#= nfe -!-@_ $) nfv
36fpg]M
$= ef/tsf] kmlg{r/ pBf]udf ePsf] gf]S;fgL # nfv
%= ut jif{sf] ef/tdf /x]sf] Jofj;flos ;DklQsf] @) nfv
lgM;u{af6 gf]S;fgL
^= ef/tdf /x]sf] z]o/sf] lgM;u{df ePsf] % nfv
gf]S;fgL

8
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

&= g]kfn ;|f]t /x]sf] Joj;fosf] gf]S;fgL @ nfv

v'b nfe { # - ($+ %+ ^+ &)} !) nfv

Example 22.3.3: Suppose, Suleman is a natural resident person. In FY 2065/66, he has incurred loss
of Rs. 5 lakhs in sale of shares in India. He has incurred loss of Rs. 2 lakhs from business in Nepal. He
has furniture business in India. He has incurred loss of Rs. 3 lakhs from that furniture business. He has
sold land used by that industry (business assets) in India and incurred loss of Rs. 20 lakhs in FY
2064/65. Such loss has not been set off in previous years. This year, he has sold another assets of
same business in India for Rs. 60 lakhs. He has purchased that land four years earlier for Rs. 20 lakhs.
In this case, the net gain from the disposal of business assets in India shall be computed as below:
Particulars Rs.
Loss in diposal of shares in India 5 lakhs
Loss in Furniture Business in India 3 lakhs
Loss from business in Nepal 2 lakhs
Unrelieved loss from disposal of business asets in pervious year in India 20 lakhs
Computation of Net gains from disposal of business aseets:
Particulars Rs.
1. Land sold in India (Disposal of Business assets) 60 lakhs
Deductions:
2. Cost of the Land 20 lakhs
3. Gain (1-2) 40 lakhs
Deductions:
4. Loss from Furniture business in India 3 lakhs
5. Loss from disposal of business assets in previous year in India 20 lakhs
6. Loss in disposal of shares in India 5 lakhs
7. Loss from business having source in Nepal 2 lakhs
Net Gains [3-(4+5+6+7)] 10 lakhs

#^-$_ s'g} JolQmn] pkbkmf -!_ jf -@_ adf]lhd PseGbf

a9L u0fgfdf Joj;fo jf nufgLaf6 x'g uPsf] v'b
gf]S;fgL pkbkmf -!_ jf -@_ adf]lhd s§L ug{ ;Sg]
ePdf lghn] ;f] gf]S;fgL jf gf]S;fgLsf] c+z s§L ug]
{ k|of]hgsf] nflu u0fgfx?sf] 5gf}6 ug{ ;Sg]5 .
:ki6Ls/0f M o; bkmfsf] k|of]hgsf] nflu, –
-!_ æv'b gf]S;fgLÆ eGgfn], –
-s_ s'g} Joj;fosf] ;DaGwdf s'g} cfo
jif{df ;f] Joj;fosf] Jofj;flos ;DklQ jf
bfloTjsf] lgM;u{af6 x'g uPsf]
gf]S;fgL ;f] jif{df ;f] Joj;fosf]
Jofj;flos ;DklQ jf bfloTjsf] lgM;u{af6 k|
fKt nfe eGbf a9L eP hltsf] /sd ;Demg'
k5{ ,/

9
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

-v_s'g} nufgLsf] ;DaGwdf s'g} cfo

jif{df ;f] nufgLsf] s/of]Uo u}/
Jofj;flos ;DklQsf] lgM;u{af6 x'g uPsf]
gf]S;fgL ;f] jif{df ;f] nufgLsf] s/of]Uo
u}/ Jofj;flos ;DklQsf] lgM;u{af6 k|fKt
nfeeGbf a9L eP hltsf] /sd ;Demg' k5{ .
-@_ æs§L x'g g;s]sf] v'b gf]S;fgLÆ eGgfn] s'g}
Joj;fo jf nufgLsf],
-s_ s'g} cfo jif{df ;f] Joj;fo jf nufgLsf] ;f]
jif{df ePsf] v'b gf]S;fgL dWo] pkbkmf
-!_ sf] v08 -v_ jf -u_ jf pkbkmf -@_ sf]
v08 -v_ jf -u_ adf]lhd s§L x'g gkfPsf]
gf]S;fgL, /
-v_ bkmf @) sf] pkbkmf -!_ jf -@_
sf] ;do ;Ldfsf] sf/0fn] vr{ ldgfxf kfpg
g;lsg] ;f] Joj;fo jf nufgLsf] ;f] bkmfsf]
pkbkmf -&_ adf]lhdsf] s'g} s§L x'g
g;s]sf] gf]S;fgL ;Demg' k5{ .
pbfx/0f @@=#=$M dfgf}+, s'g} JolQmsf] cfosf] cj:yf
lgDgfg';f/sf] /x]5M
!= Jofj;flos ;DklQsf] lgM;u{af6 ?=%),))).– nfe /x]5,
@= ljut jif{df Jofj;flos ;DklQsf] lgM;u{af6 ?=#),))).– gf]S;fgL
/x]5
#= ljb]zL >f]tsf] ;DklQaf6 ?=!),))).– gf]S;fgL /x]5
;f] JolQmn] dfly plNnlvt Jofj;flos ;DklQsf] lgM;u{af6 ePsf] nfe ?
=%),))).– af6 ljut jif{df Jofj;flos ;DklQsf] lgM;u{af6 ePsf]
gf]S;fgL ?=#),))).– nfO{{ s§L ug{ ;Sg]5 t/ ljb]zL ;|
f]tsf] ;DklQaf6 ePsf] gf]S;fgL ?=!),))).– nfO{{ eg] g]kfn ;|f]t
ePsf] ;DklQsf] lgM;u{af6 ePsf] nfeaf6 s§L ug{ ;Sg] 5}g . cyf{t,
ljb]zL ;|f]tsf] ;DklQ÷bfloTj / nfe gf]S;fgLsf] u0fgf ubf{ ljb]zL
d'n'slkR5] 5'§f5'§} ;|f]tsf] -Per Country Basis_ 5'§f5'§} u0fgf ug'{ kg]
{5 .
Example 22.3.4: Suppose, a person has following income details:
1. Gain from disposal of business assets Rs. 50,000,
2. Loss from disposal of business assets in previous year Rs. 30,0000,
3. Loss from the assets having foreign source Rs. 10,000
The person can set off loss from disposal of business assets Rs. 30,000 incurred in previous year out
of the gain from the disposal of business assets RS. 50,000 but cannot set off loss from the assets

10
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

having foreign source Rs.10,000 out of the gains from the disposal of assets having source in Nepal. It
means while computing gains or losses from assets/liabilities having foreign source shall be
considered separately for source having each country (per country basis).

;DklQ tyf bfloTjaf6 ePsf] nfe / gf]S;fgL

#&-!_ s'g} ;DklQ jf bfloTjsf] lgM;u{af6 x'g uPsf] s'g}
JolQmsf] nfe lgM;u{sf] ;dodf ;f] ;DklQ jf bfloTj
afktsf] vr{x?sf] -cfp6 uf]OË;_ of]ueGbf ;f] ;DklQ jf
bfloTj afkt k|fKt cfDbfgLsf] of]u a9L eP hltsf] /sd
dfgL u0fgf ug'{ kg]{5 .
#&-@_ s'g} ;DklQ jf bfloTjsf] lgM;u{af6 x'g uPsf] s'g}
JolQmsf] gf]S;fgL lgM;u{sf] ;dodf ;f] ;DklQ jf
bfloTjafkt k|fKt cfDbfgLx?sf] of]ueGbf ;f] ;DklQ jf
bfloTj afktsf] vr{sf] -cfp6 uf]OË;_ of]u a9L eP
hltsf] /sd dfgL u0fgf ug'{ kg]{5 .

pbfx/0f @@=$=!M dfgf}+, s'g} k|fs[lts JolQmn] ! jif{ cufl8

agfPsf] 3/ laqmL u/]sf] /x]5 . laqmL x'Fbfsf avt;Dd hUuf vl/b
u/L Tof] 3/ agfpgsf] nflu ?=!,@),)),))).– vr{ ePsf] /x]5 .
laqmLsf] ;dodf laqmL ug{sf] nflu ?=@),))).– vr{ ePsf] /x]5 eg]
lgM;u{sf] ;dodf Tof] 3/ afkt ?=!,@),@),))).– vr{ (Out-goings)
dflgG5 .
– laqmLaf6 ?=!,@%,)),))).–k|fKt (Incomings) eP5
eg], ;f] ;DklQsf] vr{ (Outgoings) ?=!,@),@),))).– eO{ ?
=$,*),))).– nfe x'G5 .
– laqmLaf6 ?=!,!(,)),))).– k|fKt (Incomings) eP5 eg], ;f] ;DklQsf]
vr{ (Outgoings) ?=!,@),@),))).– eO{ ?=!,@),))).– gf]S;fg
x'G5 .
Example 22.4.1: Suppose, a natural person sold a house which was constructed a year ago. Until the
time of sale, expenses of Rs. 12,000,000 has been incurred in purchasing the land and construction of
house. At the time of sale, Rs. 20,000 has beein incurred as sale expenses then the outgoings of the
house at that time will be Rs. 12,020,000.
- If house is sold for Rs. 12,500,000 (incomings) then with outgoings of Rs. 12,020,000, the
gains will be Rs. 480,000.
- If house is sold for Rs. 11,900,000 (incomings) then with outgoings of Rs. 12,020,000, the
loss will be Rs. 120,000.

;DklQ / bfloTjx? afktsf] vr{ tyf v'b vr

11
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

#*-!_ o; P]gsf] cwLgdf /xL s'g} JolQmsf] ;DklQ jf bfloTj

afktsf] vr{x?df b]xfosf vr{x? ;dfj]z x'g]5g\ M–
-s_ s'g} ;DklQsf] ;DaGwdf b]xfosf /sdx?
nufot ;f] ;DklQ k|fKt ubf{ ;f] JolQmaf6 ul/Psf
vr{x? M–
-!_ ;f] ;DklQsf] lgdf{0f jf pTkfbg
ubf{ nfu]sf] ;DalGwt vr{, /
-@_ To:tf] ;DklQ k|fKt ePsf] sf/0fn] To:tf]]
JolQmsf] cfo u0fgf ubf{ ;dfj]z ul/g' kg]
{ s'g} /sd .
-v_ ;f] ;DklQ jf bfloTjsf] kl/jt{g, ;'wf/ / dd{t ;Def/
ubf{ nfu]sf] vr{ nufot ;f] ;DklQ jf
bfloTjsf] :jfldTj lnFbf lghaf6 ul/Psf]
vr{, / ;DklQsf] ;DaGwdf ;f] ;DklQsf]
dd{t ;Def/ ubf{ nfu]sf] vr{,
-u_ ;f] ;DklQ jf bfloTjsf] lgM;u{ ubf{ lghaf6
ul/Psf] vr{, /
-3_ ;f] ;DklQ k|fKt ubf{ jf bfloTj axg ubf{ / To:tf]
;DklQ jf bfloTj lgM;u{ ubf{ lghaf6 ul/Psf
cfsl:ds vr{x? .
t/ o:tf] vr{df bkmf @! sf] pkbkmf -!_sf] v08 -
s_, -v_, -u_, -3_ / -ª_ adf]lhdsf vr{x? / cfo
lgwf{/0f ubf{ s§L ug{ ;lsg] xb ;Ddsf
vr{x? ;dfj]z ug'{kg]{ 5}g .
pbfx/0f @@=%=!M dfgf}+, uf]kfn ;fksf]]6fn] cf=j=@)^).^!
df ?=$) nfvdf hUuf vl/b u/]sf /x]5g\ . pQm hUuf vl/b ubf{ lghn]
bnfnnfO{{ ?=@ nfv sldzg lbPsf /x]5g\ . pQm hUufsf] lnvt
Pjd\ /lhi6]«zg afkt ?=! nfv &% xhf/ vr{ ePsf] /x]5 . lghn] ;f]
hUufdf sDkfp08jfn nufpFbf ?=# nfv vr{ u/]sf /x]5g\ . lghn] ;f]
hUuf vl/b ug{ a}+saf6 shf{ lnPsf /x]5g\ . cf=j=@)^^.^& df
lghn] ;f] hUuf ?=! s/f]8df laqmL u/]sf /x]5g\ . ;f] ldlt;Dd Aofh ?
=& nfv e'Qmfg u/]sf /x]5g\ . lghn] hUuf laqmL
ubf{ bnfnnfO{{ ?=# nfv sldzg lbPsf /x]5g\ . lghn] hUuf lsg]sf]
v'l;ofnLdf ;f]xL hUufdf ?=%) xhf/ vr{ u/L cfkm\gf
lxt}ifLnfO{{ ef]h v'jfPsf /x]5g\ .

12
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

o; cj:yfdf pQm hUuf afktsf] vr{ (Outgoings) sf] u0fgf lgDgfg';f/

ul/G5 M
hUufsf] vl/b d"No ?=$) nfv
hUuf vl/bdf bnfn sld;g ?=@ nfv
lnvt Pjd\ /lhi6]«zg ?=!=&% nfv
sDkfp08jfn ?=# nfv
Aofh vr{ ?=& nfv
ef]h vr{ gkfpg]
hUuf laqmLdf bnfn sldzg ?=# nfv
hUufsf] nfut (outgoing) ?=%^=&% nfv
o;/L pQm ;DklQsf] lgM;u{af6 k|fKt nfe u0fgf ug]{ k|of]hgsf]
lgldQ ?=%^ nfv &% xhf/ ;f] hUufafktsf] vr{ (Outgoings) dflgG5 .
Example 22.5.1: Suppose, Gopal Sapkota has purchased land for Rs. 40 lakhs in FY 2060/61. He has
paid Rs. 2 lakhs commission to the agent. Rs. 1.75 lakhs has been incurred for registration and
draftings of that land. He has incurred Rs. 3 lakhs in contructing compound walls of that land. He has
taken loan from the Bank to purchase that land. In FY 2066/67, he has sold that land for Rs. 1 crore.
He has paid interest of Rs. 7 lakhs till that time. He has also paid commission to sales agent Rs. 3
lakhs. Also, he has given party to his close ones on that land on the occasion of sale of land by
incurring Rs. 50,000.
In this case, the computation of outgoings in respect of that land will be as below:
Rs. In lakhs
Purchase value of land 40
Agent’s commission on purchase 2
Registration and draftings 1.75
Compound Wall 3
Interest Expenses 7
Party expenses Not Allowed
Agent’s commission on sale 3
Total Outgoings of land 56.75
For the purpose of computation of gains from the disposal of that assets, the outgoings shall be Rs.
56.75 lakhs.

pbfx/0f @@=%=@M dfgf}+, s'g} ljb]zL ;/sf/n] Michel eGg] ;f]

b]zsf] gful/snfO{{ g]kfnl:yt ;f] b]zsf] PDa];Ldf /f]huf/L lbPsf]
/x]5 . ;f] ljb]zL ;/sf/n] lghnfO{{ tnadf gubsf] cnfjf ;f] ljb]zL
;/sf/åf/f lgisfzg ul/Psf s]xL Bonds ;d]t lbPsf] /x]5 . tL Bonds sf]
tTsflng ahf/ d"No dfgf+} ?=! nfv /x]5 . lghsf] xsdf tnasf] :j¿kdf
k|fKt u/]sf] gub / Bonds, P]gsf] bkmf !) cg';f/ s/ 5'6 x'g] /sd xf] .
dfgf}+, csf]{ jif{ lghn] pQm Bonds ?=!,)%,))).– df g]kfndf laqmL
u/]sf] /x]5 . o; cj:yfdf ;f] ;DklQ lgM;u{af6 x'g] nfe u0fgf
ubf{ vr{ ?=!,)),))).– tyf cfDbfgL ?=!,)%,))).– dfgL u0fgf
ug'{ kb{5 .
13
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Example 22.5.2: Suppose, any foreign government has provided employment to Michel, a citizen of
that country, in embassy of that country in Nepal. The foreign government has given him, in addition
to the cash, Bonds issued by foreign government as salary. The market value of that bond is Rs. 1
lakhs at that time. The salary received in the form of cash and bonds will be tax exempted amount in
respect of him as per section 10 of the Act. Suppose, he has sold that bonds in Nepal for Rs. 105,000
next year then gains from the disposal of that assets shall be computed by assuming Rs. 105,000 as
income and Rs. 100,000 as expenses.

#*-@_ s'g} vf; ;dodf s'g} ;DklQ jf bfloTj afktsf v'b

vr{x? ;f] ;dodf ;f] ;DklQ jf bfloTj afktsf ;a}
cfDbfgLx?sf] of]ueGbf ;f] ;DklQ jf bfloTj
afktsf] ;a} vr{x?sf] of]u a9L eP hltsf] /sdx? dfgL
u0fgf ug'{ kg]{5 .
#*-#_ kl/R5]b ^ / & df plNnlvt cfo u0fgf ubf{ s§L
ul/g] vr{ /sdnfO{{ s'g} ;DklQ jf bfloTj afktsf]
vr{ /sdsf] ;Gbe{df eP ;/x dfgL pkbkmf -!_
adf]lhdsf vr{x?sf ;DaGwdf nfu" x'g] 5g\ .
t/ plNnlvt Joj:yfsf] ;DaGwdf bkmf @^ nfu" x'g]
5}g .
pbfx/0f @@=%=#M dfgf}+, uf]k]z P08 sDkgL k|f=ln=n]
hUuf vl/b ubf{ ?=$) nfv lt/]sf] /x]5 . csf]{ jif{df ;f]
hUufnfO{{ ;DofP afktsf] vr{ ?=! nfv /x]5 . t];|f] jif{df ;fFw
gldn]sf] s]xL efu ;Flwof/nfO{{ ldnfpg lbP afkt ?=@ nfv k|fKt
u/]sf] /x]5 . o:tf] cj:yfdf ;f] hUuf afktsf] v'b vr{ (Net Outgoings)
lgDgfg';f/ u0fgf ul/G5 M
klxnf] jif{ hUuf afktsf] vr{ (Outgoings) M ?=$) nfv
bf];|f] jif{ hUuf afktsf] vr{ (Outgoings) M ?=$! Nffv
t];|f] jif{ hUuf afktsf] vr{ (Outgoings) M ?=#( nfv
n]vfÍg k|of]hgsf nflu ;DklQ afktsf] vr{ (Outgoings) g} s/ cfwf/ (Tax
Base) x'G5 .
Example 22.5.3: Suppose, Gopesh & Compnay Pvt. Ltd. has paid Rs. 40 lakhs in purchase of the
land. In next year, he has incurred Rs. 1 lakhs in leveling the land. In third year, he has received Rs. 2
lakhs from the adjustment of land with owner of the land attached to his land. In this case, the net
outgoings in respect of that land will be computed as below:
First year’s outgoings for the land Rs. 40 lakhs
Second year’s outgoings for the land Rs. 41 lakhs
Third year’s outgoings for the land Rs. 39 lakhs
For the purpose of accounting, outgoings in respect of the assets will be tax base.

14
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

;DklQ tyf bfloTj afktsf cfDbfgL / v'b cfDbfgL

#(-!_ o; P]gsf] cwLgdf /xL s'g} JolQmsf] ;DklQ jf bfloTj
afktsf cfDbfgLx?df b]xfosf /sdx? ;dfj]z ug'{ kg]{5
M–
-s_ lghn] bfloTjsf] ;DaGwdf bfloTj axg ubf{ k|
fKt u/]sf /sdx?,
-v_ ;DklQsf] d"No kl/jt{g jf Go"g u/L jf bfloTj j[l4
u/L k|fKt ul/Psf /sdx? nufot ;DklQ k|fKt
ubf{ jf bfloTj axg ug]{ ;DaGwdf lghaf6 k|fKt
ul/g] /sdx?, /
-u_ ;f] ;DklQ jf bfloTjsf] lgM;u{ ;DaGwdf lghn] k|
fKt u/]sf] jf k|fKt ug{] /sdx? .
t/ o:tf] cfDbfgLdf s/ 5'6 kfPsf] /sd, clGtd
¿kdf s§L x'g] e'QmfgL jf ;f] JolQmsf] cfo
lgwf{/0f ubf{ cfodf ;dfj]z ul/g] /sdx? ;dfj]z
x'g] 5}gg\ .
#(-@_ s'g} vf; ;dodf s'g} ;DklQ jf bfloTj afktsf v'b
cfDbfgLx?df ;f] ;dodf ;f] ;DklQ jf bfloTj afktsf
vr{x?sf] of]ueGbf ;f] ;DklQ jf bfloTj afktsf
cfDbfgLx? a9L eP hltsf] /sdx? ;dfj]z ug'{ kg]{5 .
#(-#_ kl/R5]b ^ / & df plNnlvt ljifosf ;DaGwdf cfo
u0fgf ubf{ cfodf ;dfj]z ul/g] /sdnfO{{ s'g} ;DklQ
jf bfloTj afktsf] cfDbfgL /sdsf] ;Gbe{df eP ;/x dfgL
pkbkmf -!_ adf]lhd ug'{ kg]{5 .
t/ plNnlvt Joj:yfsf] ;DaGwdf bkmf @^ nfu" x'g]
5}g .

;DklQ jf bfloTjsf] lgM;u{

$)-!_ s'g} JolQmsf] s'g} ;DklQaf6 :jfldTj x6]df
lghn] ;f] ;DklQsf] lgM;u{ u/]sf] dflgg]5 . ;DklQsf]
lgM;u{df ;f] ;DklQsf] :jfldTj ePsf]
JolQmaf6 ;f] ;DklQsf] ljt/0f ul/g' ;f] ;DklQ
cGo ;DklQ jf bfloTjdf ufleg', ls:tfaGbL laqmLsf]
dfWodaf6 laqmL ug'{ jf ljQLo k§f cGtu{t s'g} csf]
{ JolQmnfO{{ k§fdf lbOg', /4 ul/g', ljgf; x'g',

15
 cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

x/fpg', Dofb ;lsg' jf ;dk{0f ul/g' h:tf

sfo{ ;d]t ;dfj]z ug'{ kg]{5 .
pbfx/0f @@=&=!M dfgf}+, d]l8sf] g]kfn k|f=ln=Pp6f cf}iflw
pTkfbg ug]{ sDkgL /x]5 . pQm sDkgLnfO{{ Global Lab Nepal Limited
gfdsf] csf]{ cf}iflw pTkfbg ug]{ sDkgLn] ldlt @)^%.!).! sf]
ldltb]lv nfu" x'g] u/L Takeover (acquisition) u/]sf]] /x]5 . o;/L Acquisition
u/]sf] cj:yfdf d]l8sf] g]kfn k|f=ln=n] cfkm\gf] ;DklQ / bfloTj
lgM;u{ u/]sf] dflgG5 .
Example 22.7.1: Suppose, Medico Nepal Pvt. Ltd. is a company manufacturing medicines. The
company is acquired by another medicine manufacturing company Global Lab Nepal Limited
effective from 2065/10/01. On acquisition, assets and liabilities of Medico Nepal Pvt. Ltd. will be
assumed to be disposed off.

$)-@_ s'g} JolQm s'g} bfloTjsf] ef/af6 x6]df lghn] ;f]

bfloTjsf] lgM;u{ u/]sf] dflgg]5 . bfloTjsf] lgM;u{df
bfloTj km5of}{6, /4, d'Qm, ;dfkg x'g' jf csf]
{ bfloTj jf ;DklQdf ufleg' h:tf sfo{ ;d]t ;dfj]z
ug'{ kg]{5 .
$)-#_pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg
s'g} JolQmn] s'g} ;DklQ jf bfloTjsf] b]xfosf cj:yfx?
df lgM;u{ u/]sf] dflgg]5 M–
-s_ k|fs[lts JolQmsf] ;DaGwdf ;f] JolQmsf] d[To'sf]
tTsfn cl3,
pbfx/0f @@=&=@M dfgf}+, dx]Gb| dNnsf] g]kfnu~hdf ldlt
@)^$.#.!% df ?=! s/f]8 d"Nodf vl/b u/]sf] 3/hUuf /x]5 . ldlt
@)^^.%.^ df lghsf] d[To" eP5 . ;f] ;dodf pQm 3/ hUufsf] d"No
?=! s/f]8 @) nfv /x]5 . dx]Gb| dNnsf] d[To"sf] tTsfn cl3 cyf{t
ldlt @)^^.%.^ df lghsf] ;DklQ ?=! s/f]8 @) nfvdf lgM;u{ ePsf]
dflgg]5 .
Example 22.7.2: Suppose, Mahendra Malla has land & building in Nepalgunj purchased for Rs. 1
crore on 2064/03/15. In FY 2066/05/06, he has deceased. The value of that land & building at that
time was Rs. 1.20 crore. His assets shall be assumed to be disposed off for Rs. 1.20 crore just before
his death i.e. on 2066/05/06.

-v_ s'g} ;DklQsf] ;DaGwdf ;f] ;DklQ afktsf cfDbfgLx?

sf] of]u ;f] ;DklQ afktsf vr{x?sf] of]ueGbf a9L
ePdf,

16
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

pbfx/0f @@=&=#M dfgf}+, ;u]{z P08 sDkgL k|f=ln=sf]

cf=j=@)^%.^^ sf] ;'?df ;d"x “v” cGtu{tsf]
lgDgfg';f/sf ;DklQ /x]5 .
lstfaL d"No
!= kmlg{r/ ?=%),))).–
@= sDKo"6/ ?=!,)),))).–
hDdf x|f; cfwf/ ?=!,%),))).–
pQm ;d'xsf] x|f; cfwf/ ?=!,%),))).– g} /x]5 .
cf=j=@)^%.^^ df pQm sDkgLn] ;f] ;d"xdf yk s'g} ;DklQ vl/b
u/]sf] /x]g5 . t/ sDklgn] ;f] jif{ kmlg{r/ ?=@ nfvdf laqmL u/]sf]
/x]5 . o; cj:yfdf ;f] ;d'xsf] x|f; cfwf/ cyf{t ?=! nfv %) xhf/
lgM;u{sf] k|of]hgsf] lgldQ vr{ (Outgoings) x'g] x'G5 / k|fKt /sd
cyf{t ?=@ nfv cfDbfgL (Incomings) x'G5 . o; cj:yfdf pQm “v” ju{df
kg]{ sDKo"6/ laqmL gePsf] eP tfklg ;f] ;d'xsf] vr{ -x|f; cfwf/_
eGbf lgM;u{af6 k|fKt /sd (Incomings) a9L ePsf] x'Fbf a9L eP hlt /sd
cyf{t ?=%) xhf/nfO{{ P]gsf] bkmf & sf] pkbkmf -@_ sf] v08 -
3_ adf]lhd cfodf ;dfj]z ug'{k5{ / To:tf] ;DklQsf] ;d"xsf] afFsL
d"No z"Go x'G5 / ;f] ;DklQ -;d'x_ lgM;u{ ePsf] dflgG5 . olb
pQm kmlg{r/ laqmL ubf{ ?=! nfv %) xhf/eGbf sd /sd k|fKt
u/]sf] eP afFsL /xg] d"Non] pQm ;d'x “v” sf] k|ltlglwTj
ub{Yof] .
Example 22.7.3: Suppose, Sargesh & Company Pvt. Ltd. has opening base of assets under Pool “B”
as belwo in FY 2065/66:
Book Value
1. Furniture Rs. 50,000
2. Computer Rs. 100,000
Total Depreciation Basis Rs. 150,000
The depreciation basis of the pool is Rs. 150,000.
In FY 2065/66, the company has not added any assets in the pool. But, the company has sold the
furniture for Rs. 2 lakhs. In this case, the depreciation basis of that pool Rs. 1.50 lakhs shall be
outgoings for the purpose of disposal and amount received Rs. 2 lakhs shall be incomings. In this
case, although, the computer in the pool “B” is not sold, the incomings from the disposal of assets
(furniture) is more than depreciation basis, the difference Rs. 50,000 shall be includedin income as per
section 7(2)(d) of the Act and the remaining depreciation basis of that pool will be zero and the pool
will be considered as disposed off. If the furniture were sold for less than Rs. 1.50 lakhs then the
remaining value will have represented the pool “B”.

-u_ C0f bfaL ePsf] ;DklQsf] ;DaGwdf,–

17
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

-!_ a}+s jf ljQLo ;+:yfsf] C0f bfaLsf] ;DaGwdf

tf]lsP adf]lhdsf dfkb08 cg';f/ v/fa C0f x'g
k'u]sf]df, /
cfos/ lgodfjnL, @)%( sf] lgod ( df 8'a]sf] jf v/fa C0fdf kl/0ft x'g]
dfkb08 lgDgfg';f/ tf]lsPsf] 5M P]gsf] bkmf @% sf] pkbkmf -
@_ sf] v08 -s_ / bkmf $) sf] pkbkmf -#_ sf] v08 -u_ sf]
pkv08 -!_ sf] k|of]hgsf] nflu a}+s jf ljQLo ;+:yfsf] C0f
8'a]sf] jf v/fa C0fdf kl/0ft x'g] ;DaGwdf g]kfn /fi6« a}
+sn] lgwf{/0f u/]sf] dfkb08 cg';f/ x'g]5 .
a+}s tyf ljQLo ;+:yfsf] xsdf C0f bfaL c;'n pk/ gx'g] cj:yfdf
g]kfn /fi6« j+}saf6 lgwf{/0f u/]sf] dfkb08 cg';f/ /xg]5 eGg]
Joj:yf cfos/ lgodfjnLsf] lgod ( df Joj:yf ul/Psf] 5 . o; ;DaGwL
pbfx/0f ;lxt JofVof kl/R5]b !( df ul/Psf] 5 .
-@_ cGo s'g} cj:yfdf ;f] JolQmn] C0f bfaL c;'npk/ gx'g]
egL dgfl;j ¿kdf ljZjf; u/]sf]df .
t/ ;f] C0f bfaL c;'npk/ ug{ ;f] JolQmn] ;a} pko'Qm
pkfox? cjnDag u/L ;s]sf] x'g kg]{5 .
cGo C0f bfaLsf xsdf c;'n pk/ gx'g] egL ljZj:t ePdf klg
lgM;u{ ePsf] dflgG5 . t/ C0f c;'n pk/ gx'g] ;DjGwdf lghn] C0f
c;'n ug{sf nflu cfjZos pko'Qm pkfo eg] cjnDag u/]sf]
x'g'kb{5 .
-3_ s'g} JolQmn] Jofj;flos ;DklQ, u}/ Jofj;flos
s/of]Uo ;DklQ, x|f;of]Uo ;DklQ jf Jofkf/ df}Hbftsf]
lsl;d km]l/g] u/L To:tf] ;DklQ lghn] k|of]u
ug{ yfn]sf] cj:yfdf ;f] ;DklQsf] km]l/Psf] :j¿k k|
of]u ug'{eGbf tTsfn cl3,
s'g} JolQmn] Jofj;flos ;DklQ, x|f;of]Uo ;DklQ, u}/ Jofj;flos
s/of]Uo ;DklQ, x|f;of]Uo ;DklQ jf Jofkf/ df}HbftnfO{{ To;sf]
lsl;d km]/L k|of]u u/]df klg k|of]u ug'{eGbf tTsfn cl3
lgM;u{ ePsf] dflgG5 .
If any person uses the business assets, depreciable assets, non-business chargeable assets or trading stock
by changing their assets categories then they will be considered as disposed off just before the change of
such categories.

lgM;u{ cl3 lgM;u{ kl5

Jofkfl/s df}Hbft x|f;of]Uo ;DklQ, u}/ Jofj;flos
s/of]Uo ;DklQ, Jofj;flos ;DklQ

18
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

x|f;of]Uo ;DklQ Jofkfl/s df}Hbft, u}/ Jofj;flos

s/of]Uo ;DklQ, Jofj;flos ;DklQ
u}/ Jofj;flos s/of]Uo Jofkfl/s df}Hbft, x|f;of]Uo ;DklQ, Jofj;flos
;DklQ ;DklQ
Jofj;flos ;DklQ Jofkfl/s df}Hbft, x|f;of]Uo ;DklQ, u}/
Jofj;flos s/of]Uo

Before Disposal After Disposal

Trading Stock Depreciable assets, non-business chargeable assets, business
assets
Depreciable Assets Trading Stock, non-business chargeable assets, business assets
Non-Business Chargeable Assets Trading Stock, Depreciable assets, business assets
Business Assets Trading Stock, Depreciable Assets, non-business chargeable
assets

pbfx/0f @@=&=$M dfgf}+, ;'GtnL P08 sDkgL k|f=ln=Ps Real

Estate sDkgL /x]5 . pQm sDkgLn] 3/ ef8fdf lnO{ 3/ hUufsf]
sf/f]af/ ub}{ cfPsf] /x]5 . lghsf] Aofkfl/s df}Hbft (Trading Stock)
df /x]sf] Pp6f 3/nfO{{ ldlt @)^^.^.& df cfkm}n] k|of]u
ug{ yfn]sf] /x]5 . o;/L Jofkfl/s df}Hbft (Trading Stock) sf] ¿kdf
/x]sf] ;f] ;DklQ lghsf] jf;nftdf l:y/ ;DklQ (Fixed Assets) df kl/jt{{g
ePsf] sf/0f ;f]xL ldltdf pQm 3/ -Jofkfl/s df}Hbft_ lgM;u{ ePsf]
dflgG5 / ;f]xL ;do pQm ;DklQ x|f;of]Uo ;DklQsf] ¿kdf u0fgf
x'G5 .
Example 22.7.4: Suppose, Suntali & Company Pvt. Ltd. is a real estate company. The company has
been operating real estate business by taking a building for rent. On 2066/06/07, the company
commenced using by itself, a building in the form of its trading stock. The asset has been changed to
Fixed Assets in its balance sheet so the building (Trading Stock) will be assumed to be disposed off
on the same date and that asset will be categorized as depreciable assets from that same date.

-ª_ s'g} lgsfosf] ;DaGwdf bkmf %& adf]lhdsf cj:yfx?

df, /
-r_ g]kfndf cjl:yt hUuf hldg jf ejg afx]s, ;f] JolQm u}/
afl;Gbf JolQm x'g'eGbf tTsfn cl3 .
pbfx/0f @@=&=%M dfgf}+, z}n]; cf=j=@)^$.^% ;Dd
g]kfnsf] afl;Gbf JolQm /x]5g\ . lghsf] sf7df8f}+df 3/ hUuf
/x]5 . lghsf] gfddf ?=# nfvdf vl/b u/]sf] s'g} ;"lrs[t sDkgLsf]
z]o/ /x]5 . lgh cf=j=@)^%.^^ df g]kfn 5f]8L ci6«]lnofdf
uP/ :yfoL ¿kn] a;f]af; ul//x]sf] /x]5g\ / pQm cf=j=df lgh g]kfn
kms]{sf /x]g5g\ . o; cj:yfdf lghsf] gfddf /x]sf] pQm z]o/ @)^%
19
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

cfiff9 d;fGtdf g} lgM;u{ ePsf] dflgG5 . t/ lghsf] gfddf /x]sf] 3/

hUuf eg] lgM;u{ ePsf] dflgb}g .
Example 22.7.5: Suppose, Shailesh is a resident person in Nepal until FY 2064/65. He has land and
building in Kathmandu. He also has listed shares in his name which was purchased for Rs. 3 lakhs. He
has left Nepal in FY 2065/66 and has been residing in Australia permanently and he has not returned
Nepal in that fiscal year. In this case, shares in his name will be considered as disposed off in Ashad
2065. But, land and building in his name will not be considered as disposed off.

$)-$_ pkbkmf -!_ adf]lhd s'g} JolQmn] s'g} ljQLo k§f

cGtu{t s'g} ;DklQ k§fdf lbP/ ;f] ;DklQsf]
lgM;u{ u/]df lghn] h'g JolQmnfO{{ ;f] ;DklQ k§fdf
lbPsf] xf] To:tf] JolQmn]
lgM;u{sf] ;dodf ;f] ;DklQsf] :jfldTj k|fKt u/]sf]
dflgg]5 .
$)-%_ ;DklQ tyf bfloTjx?sf] lgM;u{af6 s'g} JolQmn]
k|fKt u/]sf] nfe u0fgf ug]{ k|of]hgsf] nflu b]xfo
adf]lhd x'g]5 M–
-s_ of] P]g k|f/De x'Fbfsf avt ;f]
JolQmsf] :jfldTjdf /x]sf s'g} ;DklQafktsf v'b
vr{x?sf] /sd ;f] avt pQm ;DklQsf] k|rlnt ahf/
d"No a/fa/ dflgg]5,
-v_ of] P]g k|f/De x'Fbfsf avt s'g} JolQmsf]
bfloTj afktsf v'b cfDbfgLx? To; avt pQm
bfloTjsf] k|rlnt ahf/ d"No cg';f/sf] /sd a/fa/
dflgg]5 ..

;DklQ jf bfloTjsf] ydf}tL -l/6]G;g_ ;lxtsf] lgM;{u

$! s'g} JolQmn] bkmf $) sf] pkbkmf -#_ sf] v08 -u_, -
3_, -ª_ / -r_ df plNnlvt s'g} klg tl/sfn] s'g} ;DklQ jf
bfloTj lgM;u{ u/]df b]xfo adf]lhd x'g]5 M–
-s_ ;DklQsf] ;DaGwdf,–
-!_ ;f] JolQmnfO{{ lgM;u{ afkt
lgM;u{sf] ;dodf ;f] ;DklQsf] ahf/ d"No
a/fa/sf] /sd k|fKt ePsf] dflgg]5, /
-@_ To:tf] ;DklQ k'gM lgM;u{ x'Fbf of]
bkmf adf]lhd lgM;u{ ePsf]
avt;Dd ;f] ;DklQ afkt ul/Psf v'b vr{x? -

20
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

g]6 cfp6uf]OË_ k|flKt /sd a/fa/sf] /sd eP

;/x dflgg] 5 .
-v_ bfloTjsf] ;DaGwdf,–
-!_ ;f] JolQmnfO{{ lgM;u{sf] ;dodf ;f]
bfloTjsf] ahf/ d"No a/fa/sf] /sd ;f]
lgM;u{ afkt vr{ u/]sf] dflgg]5 , /
-@_ To:tf] bfloTj k'gM lgM;u{ x'Fbf of]
bkmf adf]lhd lgM;u{ ePsf] ;do;Dd
pkv08 -!_ adf]lhd bfloTjafkt ul/Psf v'b
cfDbfgLx? vr{ /sd a/fa/sf] eP ;/x
dflgg] 5 .
;DklQ jf bfloTjsf] ydf}tL (Retention) eO{ lgM;u{ dflgg]
cj:yfsf ;DaGwdf tn k|sfz kfl/Psf] 5.

;DklQsf ;DaGwdfM
pbfx/0f @@=*=!M dfgf}+, z}n]; eGg] JolQm
cf=j=@)^#.^$ ;Dd g]kfnsf] afl;Gbf JolQm /x]5g\ . lghsf] gfddf
?=# nfvdf vl/b u/]sf] ;"lrs[t sDkgLsf] z]o/ /x]5 . lgh @)^$
k'if !) ut] g]kfn 5f]8L ci6«]lnofdf uP/ :yfoL ¿kn] a;f]af;
ul//x]sf] /x]5g\ / pQm cf=j=df lgh g]kfnsf] afl;Gbf ;d]t /x]g5g\ .
;f] ldltdf pQm sDkgLsf] z]o/sf] ahf/ d"No ?=% nfv /x]5 .
lghn] ;f] z]o/ ldlt @)^^.$.@) df ?=^ nfvdf laqmL u/]sf /x]5g\ /
;f] afkt ?=!,@)).– Broker Commission lt/]sf /x]5g\ . o; cj:yfdf lghsf]
gfddf /x]sf] pQm z]o/ @)^$ k'if !) ut] g} lgM;u{ ePsf] dflgG5 /
;f] ldltsf] ahf/ d"No ?=% nfv ;f] lgM;u{sf] cfDbfgL -k|flKt_
dflgG5 .
o; cj:yfdf pQm ;DklQ lgM;u{ dflgPsf] cj:yfdf Pjd\ jf:tljs
lgM;u{ x'Fbfsf avtdf nfesf] u0fgf lgDgfg';f/ ul/G5 M
@)^$ cfiff9 d;fGtdf lgM;u{ dflgPsf] ;dodf ul/g] nfesf]
u0fgfM
lgM;u{ dflgPsf] ;dodf z]o/sf] ahf/ d"No -cfDbfgL dflgg]_
?=%,)),))).–
z]o/sf] nfut d"No -vr{_ ?=#,)),))).–
lgM;u{ dflgPsf] ;dodf ePsf] nfe ?
=@,)),))).–

21
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

@)^^.$.@) df k'gM lgM;u{ -jf:tljs lgM;u{_ df ul/g]

nfesf] u0fgfM
lgM;u{sf] ;dodf z]o/sf] ahf/ d"No -cfDbfgL_ ?
=^,)),))).–
z]o/ afkt vr{M ?=%,)!,@)).–
lgM;u{ dflgPsf] ;dodf /x]sf] ahf/ d"No ?=%,)),))).–
Broker commission lt/]sf /sd ?=!,@)).–
z]o/afktsf] v'b vr{ ?=%,)!,@)).–
z]o/sf] lgM;u{sf] ;dodf ePsf] nfe ?
=(*,*)).–
o;/L jf:tljs lgM;u{af6 ePsf] cfDbfgL (Incomings), cyf{t ?=^ nfvaf6
v'b vr{, cyf{t ?=%,)!,@)).– s§f u/L afFsL x'g cfpg] /sd ?
=(*,*)).– lgM;u{sf] ldltdf nfe x'g] x'G5 eg] lgM;u{ dflgPsf] ;do
-@)^$ k'if !) ut]_ df ?=@ nfv nfe ePsf] dflgG5 .

Example 22.8.1: Suppose, Shailesh is a resident person in Nepal until FY 2063/64. He has listed
shares in his name which was purchased for Rs. 3 lakhs. He has left Nepal on 10 th Poush 2064 and has
been residing in Australia permanently and he is not resident in Nepal in that fiscal year. The market
value of shares of that company was Rs. 5 lakhs. He has sold that shares for Rs. 6 lakhs on 2066/04/20
and has paid Rs. 1,200 broker’s commission. In this case, the shares in his name shall be assumed to
be disposed off on 10th Poush 2064 and the market value of the shares Rs. 5 lakhs will be incomings
from that disposal on that date.
In this case, the gain shall be computed at the time of disposal assumed or at actual disposal as below:
The Computation of Gain on Ashad end 2064 at the time of disposal assumed
The market value of the shares at the time of disposal assumed Rs. 5 lakhs
Cost of the Shares (Outgoings) Rs. 3 lakhs
Gains at the time of disposal assumed Rs. 2 lakhs
The Computation of Gain on 2066/04/20 at the time of actual disposal
The market value of the shares at the time of disposal assumed Rs. 6 lakhs
Cost of the Shares (Outgoings): Rs. 5.012 lakhs
The market value when disposal is assumed Rs. 5 lakhs
Broker Commission Rs. 0.012 lakhs
Net Costs in respect of shares Rs. 5.012 lakhs
Gains at the time of disposal Rs. 98,800
The Outgoings Rs. 501,200 shall be deducted from Incomings Rs. 6 lakhs received on the actual
disposal of shares and resulting Rs. 98,800 will be net gains from the disposal on that date and date
when disposal is assumed (2064/09/10) Rs. 2 lakhs will be the net gains.

bfloTjsf] ;DaGwdfM
pbfx/0f @@=*=@M dfgf}+, sdfg lnld6]8n] !% k|ltzt l8j]Gr/
hf/L u/L ?=@ s/f]8 C0f p7fPsf] /x]5 . ldlt @)^%.*.!! df sDkgLdf
gofF z]o/wgL kl/jt{g ePsfn] bkmf %& sf] cj:yf kg{ uP5 . ;f]
l8j]Gr/df ePsf] Aofhb/sf] cfsif{0fn] l8j]Gr/sf] ahf/d"No ?=@
22
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

s/f]8 !) nfv /x]5 . @)^* cfiff9 d;fGtdf cjlw k'u]sf sf/0f l8j]Gr/sf]
d"n wg lkmtf{ u/]sf] /x]5 .
o; cj:yfdf ldlt @)^%.*.!! df sDkgLn] cfkm\gf ;a} ;DklQ / bfloTj
ahf/ d"Nodf lgM;u{ u/]sf] dflgG5 . gofF dflgg] sDkgLn] ;f]
bfloTj ahf/ d"Nodf vl/b u/]sf] dflgG5 . o; cj:yfdf pQm bfloTj
lgM;u{ dflgPsf] cj:yfdf Pjd\ k'gM lgM;u{ -jf:tljs lgM;u{_ x'Fbfsf
avtdf nfesf] u0fgf lgDgfg';f/ ul/G5 M
k'/fgf] dflgPsf] sDkgLdf ldlt @)^%.*.!! df lgM;u{ dflgPsf]
cj:yfdf ul/g] nfesf] u0fgfM
bfloTj afkt d"No -cfDbfgL dflgg]_ ?
=@,)),)),))).–
lgM;u{ dflgPsf] ;dodf bfloTjsf] ahf/ d"No -vr{_
?=@,!),)),))).–
bfloTj lgM;u{ dflgPsf] ;dodf ePsf] gf]S;fgL ?
=!),)),))).–
gofF dflgPsf] sDkgLn] ldlt @)^*.#.#@ df bfloTj km/kmf/s -
k'gM lgM;u{_ ubf{ ul/g] nfesf] u0fgfM
@)^%.*.!! df bfloTj afktsf] ahf/ d"No -cfDbfgL_
?=@,!),)),))).–
lgM;u{sf] ;dodf ltl/Psf] bfloTjsf] /sd -vr{_ ?
=@,)),)),))).–
bfloTj lgM;u{sf] ;dodf ePsf] nfe ?
=!),)),))).–
o;/L jf:tljs lgM;u{sf] ;dodf gofF sDkgLnfO{{ ?=!) nfv nfe ePsf]
dflgG5 eg]] bkmf %& adf]lhd lgM;u{ dflgPsf] ;do -ldlt@)^
%.*.!!_ df k'/fgf] sDkgLnfO{{ ?=!) nfv gf]S;fg ePsf] dflgG5 .
Example 22.8.2: Suppose, Comaan Limited has issued 15% debenture and collected Rs. 2 crore. On
2065/08/11, there were changes in the company’s ownership and section 57 of the Act was attracted.
Due to attractive interest rates in debentures, its market values has been Rs. 2.10 crore. On Ashad end
2068, the debenture were matured thus, principal were returned.
In this case, on 2065/08/11, it will be assumed that the company has disposed off all of its assets and
liabilities at their market values. It will be assumed that the assumed new company has purchased all
such assets and liabilities at their market values. Here, gains from the liabilities at the time of its
disposal assumed and at the time of actual disposal shall be as below:
The Computation of gains on 2065/08/11 to assumed old company when disposal is assumed:
The value of Liabilities (Assumed Incomings) Rs. 20,000,000
Market values at the time of disposal assumed (Outgoings) Rs. 21,000,000
Loss in assumed disposal of liabilities Rs. 1,000,000
Gains computed when assumed new company actually dispose off its liabilities on 2068/03/32:
The market value of liabilities on 2068/08/11 (Incomings) Rs. 21,000,000

23
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

The amount paid at the time of disposal (Outgoings) Rs. 20,000,000

Gains on disposal of Liabilities Rs. 1,000,000
Thus, it is assumed that new company will gain Rs. 1,000,000 at the time of actual disposal and the
old company will incur loss Rs. 1,000,000 at the time of assumed disposal on 2065/08/11 as per
section 57 of the Act.

ls:tfaGbL laqmL jf ljQLo k§fsf] dfWodaf6 lgM;u{

$@= s'g} JolQmn] s'g} ;DklQ s'g} csf]
{ JolQmnfO{{ ls:tfaGbL laqmLsf] dfWodaf6 jf
ljQLo k§f cGtu{t k§fdf lbO{ lgM;u{ u/]df b]xfo
adf]lhd x'g]5 M–
-s_ ;DklQ lgM;u{ ug]
{ JolQmnfO{{ lgM;u{sf] ;dodf ;f] ;DklQsf]
ahf/ d"No a/fa/sf] /sd ;f] lgM;u{af6 k|fKt
ePsf] dflgg]5, /
-v_ lgM;u{af6 ;DklQ k|fKt ug]{ JolQmsf] pkv08 -
s_ a/fa/sf] /sd nfut k/]sf] dflgg]5 .
t/ bkmf $% sf] Joj:yf nfu" x'g] cj:yfdf of]
Joj:yf nfu" x'g] 5}g .
pbfx/0f @@=(=!M dfgf}+, Po/ u'/fF; ln=n] ?=!) s/f]8 nfut
/x]sf] x]nLsK6/ PeL g]kfn k|f=ln=nfO{{ ldlt @)^^.!).!% df
ljQLo k§f (Financial Lease) sf] k|aGwdf pknAw u/fP5 . pQm ;dodf ;f]
x]lnsK6/sf] ahf/ d"No ?=( s/f]8 /x]5 . ljQLo k§f (Financial Lease) sf] k|
aGw cg';f/ PeL g]kfn k|f=ln=n] Po/ u'F/f; ln=nfO{{ jflif{s ?=@
s/f]8sf b/n] % jif{df e'QmfgL ug'{kg]{ / ;f] e'QmfgL k"0f{ ¿kdf
k|fKt eP kZrft dfq pQm x]lnsK6/sf] :jfldTj x:tfGt/0f x'g] Joj:yf
/x]5 . sDkgLn] pQm x]lnsK6/ ?=* s/f]8 &% nfvdf vl/b u/]sf]
/x]5 .
o; cj:yfdf ldlt @)^^.!).!% dfgf+} Po/ u'F/f; ln=n] ;f] x]lnsK6/
lgM;u{ u/]sf] dflgG5 / ;f] lgM;u{ afkt nfe jf gf]S;fgL lgDgfg';f/
u0fgf ug'{ kb{5 M
cfDbfgL (Incoming) ?=( s/f]8
;f] ;DklQsf] vr{ (Outgoing) ?=* s/f]8 &% nfv
nfe ?=@% nfv
PeL g]kfn k|f=ln=n] ljQLo k§faf6 x:tfGt/0f u/L lnPsf] ;f]
x]lnsK6/sf nflu k/]sf] nfut cyf{t vr{ ?=( s/f]8 x'G5 . t/ ;fFjf /
Aofhsf] c+z ;d]t k|To]s jif{ ?=@ s/f]8sf] ls:tf kfpg] u/L % jif{df
24
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

:jfldTj x:tfGt/0f x'g] u/L e'QmfgLnfO{{ P]gsf] bkmf #@

adf]lhd ;fFjf lkmtf{ / Aofh cfDbfgLsf] ¿kdf Po/ u'F/f; ln=n]
u0fgf ug'{ kb{5 . ;DklQsf] lgM;u{df nfe jf gf]S;fgLsf] u0fgfsf]
k|of]hgsf nflu ;DklQsf] lgM;u{sf avtsf] ahf/ d"No x]g'{ kb{5 .
ljQLo k§fsf] ;fFjf jf Aofh -rfn' cfo_ sf] of]u /x]sf] ls:tfsf]
e'QmfgLsf] tflnsf xf]Og .
Example 22.9.1: Suppose, Air Gurans Limited has provided its helicopter costing Rs. 10 crore to Avi
Nepal Pvt. Ltd. on 2066/10/15 under Finance Lease arrangement. The market value of the helicopter
at that time was Rs. 9 crore. Financial lease arrangement has clause that Avi Nepal Pvt. Ltd. has to
pay Rs. 2 crore per annum for 5 years to Air Gurans Limited and on receipt of all the payments, the
helicopter’s ownership shall be transferred. The company has purchased that helicopter for Rs. 8.75
crore.
In this case, it is assumed that Air Gurans Limited has disposed off its helicopter on 2066/010/15 and
the gains or loss in respect of that disposal shall be as below:
Incomings Rs. 9 crore
Outgoings Rs. 8.75 crore
Gains Rs. 25 lakhs
The cost incurred or expenses of the helicopter taken by Avi Nepal Pvt. Ltd. through transfer under
finance lease will be Rs. 9 crore. But, installment of Rs. 2 crore including principal and interest
portion receivable for 5 years shall be computed segregeating as payment of interest and repayment of
principal as per section 32 of the Act. For the computation of gains or losses in disposal of assets, the
market value of assets will taken into consideration but not the installment amount representing sum
of principal and interest payments.

klt, kTgL jf k"j{ klt, k"j{ kTgLnfO{{ ;DklQsf] x:tfGt/0f

$#= ;DaGw ljR5]b ePsf] jf c+z lnO{ leGg a;]sf] s'g} k|
fs[lts JolQmn] lghsf] klt, kTgL jf k"j{ klt,
k"j{ kTgLnfO{{ ;DklQ x:tfGt/0f u/L ;DklQsf]
lgM;u{ u/]df / ;f] klt, kTgL jf k"j{ klt, k"j{ kTgLn]
of] bkmf nfu" ul/ kfpFg lnlvt ¿kdf 5gf}6 u/]df
b]xfo adf]lhd x'g]5 M–
-s_ ;f] JolQmn] lgM;u{sf] tTsfn cl3 ;f] ;DklQ afkt
ePsf v'b vr{x? a/fa/sf] /sd ;f] lgM;u{ afkt k|
fKt u/]sf] dflgg]5, /
-v_ v08 -s_ a/fa/sf] /sd x:tfGt/0faf6 ;DklQ k|fKt
ug]{ JolQmsf] nfut k/]sf] dflgg]5 .
pbfx/0f @@=!)=!M dfgf}+, /;]Gb|n] ldlt @)^#.!).! df ?=!
s/f]8df Pp6f hUuf vl/b u/]sf /x]5g\ . ldlt @)^^.%.^ df lghsL
>LdtL ;/nf;Fu kf/kfr's] eP5 . lghn] ;f] hUuf k"j{ kTgL
;/nfnfO{{ ldlt @)^^.%.!) df s'g} d"No glnO{ x:tfGt/0f u/]sf

25
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

/x]5g\ . pQm hUufsf] x:tfGt/0fsf] ;dodf pQm hUufsf] ahf/

d"No ?=! s/f]8 $) nfv /x]5 . o;/L x:tfGt/0f ubf{ lnvt tyf
/lhi6]«zg afkt ;/nfn] ?=!) xhf/ vr{ u/]sL /lxl5g\ . /;]Gb|n] pQm
hUuf lagf s'g} d"No cfkm\gf] k"j{ kTgLnfO{{ x:tfGt/0f u/]sf] /
of] P]gsf] bkmf $# nfu" x'g lnlvt ¿kdf 5gf}6 u/]sf]
Joxf]/f ;DalGwt /fh:j sfof{nonfO{{ hfgsf/L u/fPsf /x]5g\ . ldlt
@)^^.!).% df lghn] ;f] hUuf ?=! s/f]8 %) nfvdf laqmL u/]sL
/lxl5g\ . o; cj:yfdf /;]Gb| / ;/nfsf] nflu ;f] ;DklQsf] lgM;u{sf] nfe
lgDgfg';f/ u0fgf ug'{ kb{5M
/;]Gb|sf] nfluM
cfDbfgL (Incoming) ?=! s/f]8
;f] ;DklQ afktsf] vr{ (Outgoing) ?=! s/f]8
nfe gePsf]
;/nfsf] nfluM
lgM;u{ af6 k|fKt /sd -cfDbfgL_ ?=!,
%),)),))).–
;DklQ afktsf] vr{M ?
=!,)),!),))).–
x:tfGt/0faf6 k|fKt ;DklQsf] nfut dflgg]] /sd ?=!,)),)),))).–
lnvt tyf /lhi6]«zg afktsf vr{ ?=!),))).–
lgM;u{sf] ;dodf ePsf] nfe
?=$(,(),))).–
o; k|sf/ /;]Gb|nfO{{ ;f] hUufsf] lgM;u{df s'g} nfe x'Fb}g
eg] ;/nfnfO{{ ?=$( nfv () xhf/ nfe x'G5 .
cyf{t, klt, kTgL jf ;DaGw laR5]b ePsf] jf c+z lnO{ leGg a;]sf]
k"j{ klt, k"j{ kTgLnfO{{ ;DklQ x:tfGt/0f u/]df vr{sf] cfwf/ (Cost
Base) ;d]t x:tfGt/0f x'g] x'G5 .
olb lgh /;]Gb|n] lnlvt ¿kdf P]gsf] of] bkmf nfu" x'g 5gf}6 u/]sf]
hfgsf/L ;DalGwt /fh:j sfof{nonfO{{ glbPdf P]gsf] bkmf $%
adf]lhd cfDbfgL / vr{sf] u0fgf ug'{ kb{5 .
Example 22.10.1: Suppose, Rasendra has purchased a land for Rs. 1 crore on 2063/10/01. He has
divorced her wife Mrs. Sarala on 2066/05/06. He transferred the land to his former wife on
2066/05/10 without receiving any value. The market value of that land at the time of transfer was Rs.
1.40 crore. Salara has incurred registration and drafting costs Rs. 10,000 in transfer of the land.
Rasendra has informed the concerned Inland Revenue Office in writing that he has transferred the
land to his former wife without receiving any value and he wants to opt the implementation of section
43 of the Act. On 2066/010/05, she has sold that land for Rs. 1.50 crore. In this case, the gains in
disposal of land shall be computed as below for Rasendra and Sarala:
For Rasendra:

26
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Incoming Rs. 1 crore

Outgoing Rs. 1 crore
Gain Nil
For Sarala:
Amount received from disposal (Incoming) Rs. 15,000,000
Expenses (Outgoing) Rs. 10,010,000
Cost of assets transferred assumed to be Rs. 10,000,000
Registration & Drafting Costs Rs. 10,000
Gain on disposal Rs. 4,990,000
Thus, there will be no gain to Rasendra and gain for Sarala will be Rs. 4,990,000.
It means if asset is transferred to husband, wife or divorced or separately living former husband or
former wife, cost base will also be transferred.
If Rasendra has not given information for opting this section in writing to concerned Revenue Office
then income or expenses shall be computed as per section 45 of the Act.

d[To' kZrft ;DklQsf] x:tfGt/0f

$$M s'g} k|fs[lts JolQmsf] d[To'
eO{ s'g} ;DklQsf] :jfldTj csf]{ JolQmdf
x:tfGt/0faf6 lgM;u{ ul/Psf]df b]xfo adf]lhd x'g]5
M–
-s_ ;f] JolQmn] ;f] lgM;u{sf ;dodf ;f] ;DklQsf] k|
rlnt ahf/ d"No a/fa/sf] /sd lgM;u{ afkt k|fKt
u/]sf] dflgg]5, /
-v_ x:tfGt/0faf6 ;DklQ k|fKt ug]{ JolQmsf] v08 -
s_ a/fa/sf] /sd nfut k/]sf] dflgg]5 .
pbfx/0f @@=!!=!M dfgf}+, /;]Gb|n] ldlt @)^%.%.! df ?=!
s/f]8df Pp6f hUuf vl/b u/]sf /x]5g\ . pQm hUuf vl/b
ug{ pk]Gb|;Fu ?=*) nfv shf{ lnPsf /x]5g\ / ;f] shf{sf] ;'/If0fsf]
lgldQ ;f]xL hUuf lwtf] aGws kf; ul/lbPsf /x]5g\ . ldlt @)^^.!.^
df lghsf] d[To" eP5 . shf{sf] zt{ adf]lhd pQm hUufdf pk]Gb|sf]
:jfldTj sfod x'g uPsf] /x]5 . ;f] ;dodf pQm hUufsf] ahf/ d'No ?=!
s/f]8 !) nfv /x]5 .
o; cj:yfdf /;]Gb|n] lgM;u{ u/]sf] dflgg] hUufdf nfesf] lgDgfg';f/
u0fgf ug'{ kb{5M
cfDbfgL (Incoming) ?=!,!),)),))).–
-lghsf] d[To"sf] avtsf] ;f] 3/hUufsf] ahf/ d"No_
;f] ;DklQ afktsf] vr{ (Outgoing) ?=!,)),)),))).–
nfe ?=!),)),))).–
o; k|sf/ ;f] hUufsf] lgM;u{df ?=!) nfv nfe x'G5 / ;f] nfedf s/ ltg]
{ bfloTj ;f] ;DklQsf] k|fks cyf{t pk]Gb|sf] x'g]5 .

27
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Example 22.11.1: Suppose, Rasendra has purchased land for Rs. 1 crore on 2065/05/01. He has taken
loan of Rs. 80 lakhs to purchase that land and for the security of that loan taken, he has mortgaged that
land. On 2066/01/06, he has deceased. As per the terms of the loan, the ownership over that land has
been passed to Upendra. The market value of the land at that time was Rs. 1.10 crore.
The computation of gains on deemed disposal of the land by Rasendra will be as below:
Incomings (The market value of the land at the time of his death) Rs. 1.10 crore
Outgoings in respect of that land Rs. 1.00 crore
Gains Rs. 10 lakhs
Thus, there will be gain of Rs. 10 lakhs on disposal of that land and the liability of the tax to be paid
on such gain shall be recipient of the land i.e. Upendra.

pbfx/0f @@=!!=@M dfgf}+, /;]Gb|n] ldlt @)^%.%.! df ?=!

s/f]8df Pp6f hUuf vl/b u/]sf /x]5g\ . ldlt @)^^.!.^ df lghsf]
d[To" eP5 / d[To"kZrft ;f] ;DklQ lghsf] 5f]/f /laGb|df x:tfGt/0f
ePsf] /x]5 . ;f] ;dodf pQm hUufsf] ahf/ d'No ?=! s/f]8 !) nfv
/x]5 . o; cj:yfdf /;]Gb|n] lgM;u{ u/]sf] dflgg] pQm hUuf tLg
k':tfleq laqmLafx]s cGo lsl;dn] x:tfGt/0f ePsf]n] u}/ Jofj;flos
s/of]Uo ;DklQ gdflgg] x'Fbf To:tf] cj:yfdf of] bkmf cfslif{t
x'Fb}g / nfesf] u0fgf klg x'Fb}g . t/, ;f]xL ;DklQ 5f]/f /ljGb|n]
lgM;u{ u/]df / lgM;u{sf] ;dodf ;f] ;DklQ u}/ Jofj;flos
s/of]Uo ;DklQsf] kl/efiffdf kg]{ ePdf /ljGb|n] nfut -vr{_ bfaL
ubf{ lghsf] a'jf /;]Gb|n] ldlt @)^^.!.^ df bfaL ug{ kfpg] xb;Dd
dfq bfaL ug{ kfpF5g\ .
Example 22.11.2: Suppose, Rasendra has purchased land for Rs. 1 crore on 2065/05/01. On
2066/01/06, he has been deceased and the asset has been transferred to his son Rabinda after his death.
The market value of the land at that time was Rs. 1.10 crore. In this case, the deemed disposal of the
land is through transfer within three-generation other than by way of sale so is not the non-business
chargeable assets so the section is not attracted and no gain will be computed. But, if that asset is
disposed off by his son Rabindra and if that asset falls under categorization of non-business
chargeable assets then Rabindra can claim cost (outgoings) to the extent of limit as available to his
father Rasendra as on the date of 2066/01/06.

;Da4 JolQmx? aLrsf] x:tfGt/0f / cGo u}/ ahf/ x:tfGt/0fx?

$%-!_ s'g} JolQmn] s'g} ;DklQ ;Da4 JolQmnfO{{ jf
s'g} cGo JolQmnfO{{ s'g} k|ltkmn glnO{
x:tfGt/0f u/L ;f] ;DklQ lgM;u{ u/]df b]xfo adf]lhd
x'g]5 M–
-s_ ;f] JolQmn] ;f] ;DklQsf]
lgM;u{af6 ;f] ;DklQsf] lgM;u{ x'g' tTsfn

28
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

cl3 ;f] ;DklQsf] ahf/ d"No jf ;f] ;DklQ afkt

ePsf] v'b vr{dWo] h'g a9L x'G5 ;f] /sd k|fKt
u/]sf] dflgg]5, /
-v_ v08 -s_ df pNn]v eP a/fa/sf] /sd
x:tfGt/0faf6 ;DklQ k|fKt ug]{ JolQmsf] nfut
k/]sf] dflgg]5 .
t/ bkmf $# / $$ sf] Joj:yf nfu" x'g] cj:yfdf of]
Joj:yf nfu" x'g]5}g .
-u_ P]gsf] bkmf @ sf] v08 -b_sf] pkv08 -%_
adf]lhd x:tfGt/0f eO{ cfPsf] ;DklQsf] xsdf
x:tfGt/0f ug]{ JolQmsf] nfut g} x:tfGt/0f
eO{ ;DklQ k|fKt ug]{ JolQmsf] nfut k/]sf]
dflgg]5 .
pbfx/0f @@=!@=!M dfgf}+, /;]Gb|n] ldlt @)^(.%.! df ?=!
s/f]8df Pp6f hUuf vl/b u/]sf /x]5g\ . pQm hUufdf ;f]xL jif{ ?=%
nfv vr{ u/L kvf{n ;d]t nufPsf /x]5g\ . lghn] pQm hUuf lbg]z
eGg] JolQmnfO{{ ldlt @)&).^.% df as;kq ul/lbPsf
/x]5g\ . ;f] ;dodf pQm hUufsf] ahf/ d'No ?=! s/f]8 !) nfv /x]5 .
o; cj:yfdf /;]Gb|n] lgM;u{ u/]sf] dflgg] hUufdf nfesf] lgDgfg';f/
u0fgf ug'{ kb{5M
cfDbfgL (Incoming) ?=!,!),)),))).–
-lghn] as;kq u/LlbPsf] ;f] 3/hUufsf] ahf/ d"No_
;f] ;DklQ afktsf] vr{ (Outgoing) ?=!,)%,)),))).–
nfe ?=%,)),))).–
o; k|sf/ ;f] hUufsf] lgM;u{df ?=% nfv nfe x'G5 / ;f] nfedf s/ ltg]
{ bfloTj ;f] ;DklQ lgM;u{ ug]{ JolQm cyf{t /;]Gb|sf]
x'g]5 . ;DklQ k|fKt ug]{ JolQm cyf{t lbg]zsf] nflu ;f] ;DklQsf]
nfut ?=! s/f]8 !) nfv dflgg]5 .=
olb x:tfGt/0fsf] ;dodf pQm ;DklQsf] ahf/ d"No ?=! s/f]8 % nfv
ePsf] eP /;]Gb|n] lgM;u{ u/]sf] dflgg] hUufdf nfesf] lgDgfg';f/
u0fgf ug'{ kb{5 M
cfDbfgL (Incoming) ?= !,)%,)),)))
-lghn] as;kq ul/lbPsf] ;f] 3/hUufsf] ahf/ d"No_
;f] ;DklQ afktsf] vr{ (Outgoing) ?= !,)%,)),)))
nfe )

29
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

o; k|sf/ ;f] hUufsf] lgM;u{df nfe x'b}g . To:t}, ;DklQ k|fKt ug]{
JolQm cyf{t lbg]zsf] nflu ;f] ;DklQsf] nfut ?=! s/f]8 % nfv
dflgg]5 .
Example 22.12.1: Suppose, Rasendra has purchased a land for Rs. 1 crore on 2069/05/01. He has
incurred Rs. 5 lakhs in constructing a compound wall in that land. He has gifted that land to Dinesh on
2070/06/05. The market value of the land at that time was Rs. 1.10 crore.
In this case, the gain from deemed disposal of the land by Rasendra shall be as below:
Incoming (Market value of land gifted) Rs. 11,000,000
Outgoing in respect of asset Rs. 10,500,000
Gain Rs. 500,000
The gain from disposal of that land is Rs. 5 lakhs and tax on tha gain shall be paid by the person
disposing the assets i.e. Rasendra. Rs. 1.10 crore shall be cost to the person receving the asset i.e.
Dinesh.
If the market value of the land at the time of disposal was Rs. 1.02 crore then gain on the deemed
disposal of the asset by Rasendra shall be computed as below:
Incoming (Market value of land gifted) Rs. 10,500,000
Outgoing in respect of the asset Rs. 10,500,000
Gain Nil
There will be no gain in disposal of that asset. Similarly, the cost will be Rs. 1.05 crore to Dinesh who
is receiving the asset.

$%-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g}

JolQmn] Jofj;flos ;DklQ, u}/ Jofj;flos s/of]Uo ;DklQ
jf Jofkfl/s df}Hbftsf ¿kdf
/x]sf] ;DklQsf] :jfldTj ;Da4 JolQmnfO{{ x:tfGt/0f
u/L lgM;u{ u/]df / pkbkmf -^_ adf]lhdsf s'/fx? k"/f
ePdf b]xfo adf]lhd x'g]5 M–
-s_ ;f] lgM;u{sf] tTsfn cl3 ;f] ;DklQ afkt ePsf]
v'b vr{ a/fa/sf] /sd ;f] lgM;u{ afkt ;f]
JolQmn] k|fKt u/]sf] dflgg]5, /
-v_ v08 -s_ df pNn]v eP a/fa/sf] /sd
x:tfGt/0faf6 ;DklQ k|fKt ug]{ JolQmsf] nfut
k/]sf] dflgg]5 .
$%-#_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg
pkbkmf -^_ adf]lhdsf s'/fx? k"/f u/L s'g} JolQmn]
x|f;of]Uo ;DklQsf] :jfldTj ;Da4
JolQmnfO{{ x:tfGt/0faf6 lgM;u{ u/]df jf
To:tf] ;DklQ ;f] x|f;of]Uo ;DklQsf] s'g} ;d"xdf kg]{
ePdf b]xfo adf]lhd x'g]5 M–
-s_ ;f] JolQmn] ;f] lgM;u{ x'Fbfsf avt cg';"rL–@
sf] bkmf $ adf]lhd ;f] ;d"xsf] 36\bf] k|
30
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

0ffnLsf] afFsL d"No a/fa/sf] /sd ;f]

lgM;u{ afkt k|fKt u/]sf] dflgg]5, /
-v_ v08 -s_ df pNn]v eP a/fa/sf] /sd
x:tfGt/0faf6 ;DklQ k|fKt ug]{ JolQmsf] nfut
k/]sf] dflgg]5 .
pbfx/0f @@=!@=@M dfgf}+, /; g]kfn k|f=ln= n] ldlt @)&).
%.! df ?=! s/f]8 %) nfvdf Pp6f km\Nof6 -ejg_ vl/b u/]sf] /x]5 .
pQm ejg cfkm\gf] ;xfos sDkgL /fd|f] g]kfn k|f=ln=nfO{{ ldlt
@)&!.^.% df x:tfGt/0f ul/Psf] /x]5 . x:tfGt/0f -lgM;u{_ x'Fbfsf
avt pQm ejgsf] cg';"rL–@ sf] bkmf $ adf]lhd ;f] ;d"xsf] 36\bf]
k|0ffnLsf] afFsL d"No ?= !,$@,%),))).– /x]5 / ;f] avt pQm ejgsf]
ahf/ d'No ?=! s/f]8 ^) nfv /x]5 .
o; cj:yfdf, ;Da4 JolQmnfO{{ x:tfGt/0f ul/Psf] pQm ejg afktsf]
cfDbfgL (Incoming) ?=!,$@,%),))).– /; g]kfn k|f=ln=n] k|fKt u/]sf]
dflgg]5 / ;xfos sDkgL /fd|f] g]kfn k|f=ln=sf] nflu pQm
/sd ;f] ;DklQ afktsf] nfut (Outgoing) dflgg]5 .
Example 22.12.2: Suppose, Ras Nepal Pvt. Ltd. has purchased a flat (building) for Rs. 1.50 crore on
2070/05/01. The company has transferred that building to its subsidiary Ramro Nepal Pvt. Ltd. on
2071/06/05. The written down value of that building at the time of disposal (transfer) was Rs.
14,250,000 as per section 4 of the Schedule 2 of the Act and the market value of that building at that
time was Rs. 16,000,000.
In this case, the incomings in respect of the building transferred to its related party will be Rs.
14,250,000 to Ras Nepal Pvt. Ltd. and the same amount will be outgoing to the subsidiary company
Ramro Nepal Pvt. Ltd.

$%-$_ s'g} JolQmn] o; bkmf adf]lhd s'g} bfloTj ;Da4

JolQmnfO{{ x:tfGt/0f u/L jf cGo s'g}
JolQmnfO{{ s'g} d"No glbO{ x:tfGt/0f u/L ;f]
bfloTjsf] lgM;u{ u/]df b]xfo adf]lhd x'g]5 M–
-s_ ;f] JolQmsf] ;f] lgM;u{ afkt ahf/ d"No jf ;f]
lgM;u{ x'g'eGbf tTsfn cl3sf] ;f] bfloTjafkt
ePsf] v'b cfDbfgLdWo] h'g 36L x'G5 ;f] /sd
a/fa/ nfut k/]sf] dflgg]5, /
-v_ h'g JolQmnfO{{ ;f] bfloTj x:tfGt/0f ul/Psf]
xf] ;f] JolQmn] pQm bfloTj a/fa/sf] /sd ;f]
bfloTj lnFbfsf] ;DaGwdf k|fKt u/]sf] dflgg]5 .
t/ bkmf $# / $$ sf] Joj:yf nfu" x'g] cj:yfdf of]
Joj:yf nfu" x'g] 5}g .

31
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

$%-%_ s'g} JolQmn] pkbkmf -^_ df plNnlvt s'/fx? k"/f

u/L cfk\mgf] s'g} Joj;foaf6 cfo cfh{g ubf{ lnPsf]
s'g} bfloTj ;Da4 JolQmnfO{{ x:tfGt/0f u/L
lgM;u{ u/]df b]xfo adf]lhd x'g]5M–
-s_ ;f] JolQmn] pQm lgM;u{sf] tTsfn cl3 ;f]
bfloTjafkt u/]sf] v'b cfDbfgL a/fa/sf] /sd ;f]
lgM;u{sf] nflu ;f] JolQmsf] nfut k/]sf]
dflgg]5, /
-v_ ;f] ;Da4 JolQmn] ;f] bfloTj lng] ;DaGwdf pQm
/sd a/fa/sf] k|flKt u/]sf] dflgg]5 .
$%-^_ pkbkmf -@_, -#_ / -%_ sf] k|of]hgsf] nflu b]xfo
adf]lhdsf s'/fx? k"/f u/]sf] x'g' kg{]5M–
-s_ lgM;u{ ul/Psf] Jofj;flos ;DklQ, Jofkf/ df}Hbft
jf Joj;fosf] x|f;of]Uo ;DklQ lgM;u{ ug]
{ JolQmaf6 x:tfGt/0f ul/Psf] tTsfnkl5sf] ;Da4
JolQmsf] Jofj;flos ;DklQ, Jofkf/ df}Hbft jf
Joj;fosf] x|f;of]Uo ;DklQ x'g]5 .
-v_ lgM;u{ ul/Psf] u}/ Jofj;flos s/of]Uo ;DklQ jf
s'g} nufgLsf] x|f;of]Uo ;DklQ lgM;u{ ug]
{ JolQmaf6 x:tfGt/0f ul/Psf] tTsfnkl5sf] ;Da4
JolQmsf] Jofj;flos ;DklQ, u}/ Jofj;flos
s/of]Uo ;DklQ x|f;of]Uo ;DklQ jf Jofkf/
df}Hbft x'g]5 .
-u_ s'g} bfloTjsf] xsdf ;Da4 JolQmsf] s'g} Joj;fo
jf nufgLaf6 cfo cfh{gsf nflu ;f] ;Da4
JolQmnfO{{ ;f] bfloTj x:tfGt/0f ug'{ kg]{5 .
-3_ x:tfGt/0fsf] avtdf ;f] x:tfGt/0f ug]
{ JolQm / ;Da4 JolQm afl;Gbf ePsf]
x'g'k5{ tyf ;Da4 JolQm s/ 5'6 kfpg] JolQm
ePsf] x'g' x'b}g .
-ª_ ;f] ;DklQdf lglxt :jfldTj jf ;f] bfloTjdf lglxt ef/
cj:yf cg';f/ sDtLdf krf; k|ltzt /lx/xg' kg]{5, /
-r_ cj:yf cg';f/ pkbkmf -@_, -#_ jf -%_ cg';f/sf]
5gf}6 nfu" ug{ ;f] JolQm tyf ;Da4 JolQm
b'j}af6 lnlvt ¿kdf cg'/f]w ug'{ kg]{5 .

32
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

;DklQ jf bfloTjsf] k|lt:yfkg ;lxtsf] c:j]lR5s lgM;u{

$^-!_s'g} JolQmn] bkmf $) sf] pkbkmf -!_ df plNnlvt
tl/sfx?dWo] s'g} klg tl/sfn] s'g} ;DklQ c:j]lR5s
¿kdf lgM;u{ u/]sf] Ps jif{leq ;f] ;DklQsf]
abnfdf ;f]xL lsl;dsf] csf]{ ;DklQsf] :jfldTj k|fKt u/L
of] bkmf nfu" x'g lnlvt ¿kdf cg'/f]w u/]df b]xfo
adf]lhd x'g]5 M–
-s_ ;f] JolQmn] b]xfo adf]lhdsf] /sdx?sf] of]u
a/fa/sf] /sd ;f] lgM;u{ afkt k|fKt u/]sf]
dflgg]5 M–
-!_ lgM;u{ x'g'eGbf tTsfn cl3 ;f] ;DklQ
afktsf v'b vr{, /
-@_ ;f] k|lt:yflkt ;DklQ k|fKt ubf{ ul/Psf]
vr{ eGbf ;f] lgM;u{af6 k|fKt ul/Psf] /sd
a9L eP o:tf] a9L eP hlt /sd .
-v_ ;f] JolQmn] k|lt:yflkt ;DklQ k|fKt ubf{ b]xfo
ad]flhdsf] /sdx?sf] of]u a/fa/sf] /sd vr{ u/]sf]
dflgg]5 .
-!_ lgM;u{ x'g' eGbf tTsfn cl3 lgM;u{
ul/Psf] ;DklQ afktsf v'b vr{x?, /
-@_ ;f] lgM;u{af6 k|fKt ul/Psf] /sdeGbf ;f]
k|lt:yflkt ;DklQ k|fKt ubf{ ePsf]
vr{ a9L eP o:tf] a9L eP hlt vr{ .

k|lt:yfkg ;lxtsf] ;DklQsf] c:j]lR5s lgM;u{ afkt k|fKt u/]sf]

dflgg] /sd (Incomings) lgDgfg';f/ :ki6 kfl/Psf] 5 M
k|lt:yfkg ;lxtsf] c:j]lR5s lgM;u{ afkt k|fKt u/]sf] /sd
(Incomings):
lgM;u{ x'g' tTsfn cl3 ;f] ;DklQ afkt v'b vr{
±
lgM;u{af6 k|fKt /sd — k|lt:yflkt ;DklQafktsf] vr{ -k|
lt:yflkt ;DklQ vl/b ubf{ ul/Psf] vr{eGbf lgM;u{af6 k|fKt /sd a9L
ePdfq_

k|lt:yflkt ;DklQ k|fKt ubf{sf] vr{ (Outgoings):

lgM;u{ x'g' tTsfn cl3 ;f] ;DklQ afkt v'b vr{

33
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

±
k|lt:yflkt ;DklQafktsf] vr{ — lgM;u{af6 k|fKt /sd -lgM;u{af6 k|
fKt /sd eGbf ;f] k|lt:yflkt ;DklQ k|fKt ubf{ ul/Psf] vr{ a9L
ePdfq_

The deemed incomings for the compulsory disposal of the assets with replacement shall be computed as
below:
Amount received (Incomings) in respect of compulsory disposal with replacement:
Net costs in respect of that assets just before the disposal
+
Amount received from disposal – Costs in respect of replaced assets (only if the amount received from
disposal of assets is higher than the costs incurred in respect of purchase of replaced assets)

Expenses (outgoings) in respect of purchase of replaced asset:

Net costs in respect of that assets just before the disposal
+
Costs in respect of replaced assets – amount received from disposal (only if costs incurred in receiving
replaced assets is higher than the amount received from disposal)

pbfx/0f @@=!#=!M dfgf}+, vu]Gb| uf]kdf{n] ldlt @)^@.%.!

df ?=%) nfvdf Ps /f]kgL hUuf eQmk'/df vl/b u/]sf /x]5g\ .
eQmk'/df ;8s lj:tf/sf] qmddf g]kfn ;/sf/n] pQm hUuf ldlt @)^^.
%.& df clwu|x0f u/]sf] /x]5 . o;/L clwu|x0f ubf{ g]kfn ;/sf/n]
pQm hUufsf] d'cfAhf afkt ?=*) nfv lghnfO{{ pknAw u/fPsf]
/x]5 . lghn] ldlt @)^&.$.% -! jif{leq_ df ;f] :yfgaf6 sl/a
b'O{ lsnf]ld6/ k/ Ps /f]kgL hUuf vl/b u/]sf] /x]5 . o;/L hUuf k|
lt:yfkg ug]{ ;Gbe{df lghn] P]gsf] of] bkmf nfu" x'g lnlvt
cg'/f]w ;DalGwt /fh:j sfof{nonfO{{ u/]sf] /x]5g\ . vl/b u/]sf]
hUUffsf] d"No lgDgfg';f/ /x]5 M

s= ?=^) nfv
v= ?=*) nfv
u= ?=*% nfv
o; cj:yfdf vu]Gb| uf]kdf{n] c:j]lR5s lgM;u{ u/]sf] hUufdf nfesf]
lgDgfg';f/ u0fgf ug'{ kb{5 M

34
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

?= nfvdf
ljj/0f cj:yf s cj:yf v cj:yf u
gofF hUufsf] d"No 60 80 85
lgM;u{afkt cfDbfgL 70 50 55
lgM;u{ ePsf] ;DklQsf] v'b 50 50 50
vr{
c:j]lR5s lgM;u{df k|fKt eGbf 20 0 -5
sd vr{
;DklQsf] vr{ 50 50 50
Nffe 20 0 -5
k|lt:yflkt gofF ;DklQdf k/]sf] 50 50 55
d"No
k'/fgf] ;DklQsf] v'b vr{ 50 50 50
c:j]lR5s lgM;u{df k|fKt eGbf 0 0 5
a9L vr{

Example 22.13.1: Suppose, Khagendra Goparma has purchased a ropanee of land in Bhaktapur for
Rs. 50 lakhs on 2062/05/01. Nepal Government sequestered that land on 2066/05/07 in the process of
road expansion in Bhaktapur. While sequesting the land, Nepal Government has provided him Rs. 80
lakhs as compensation. He purchased a ropanee of land on 2067/04/05 (within 1 year) in around 2 Km
far from that place. In respect of replacement of land, he has requested Revenue Office in writing for
implementation of this section of the Act. The details of the cost of the purchased land was as below:
A. Rs. 60 lakhs B. Rs. 80 lakhs C. Rs. 85 lakhs
In this case, the gains from compulsory disposal of land of Khagendra Goparma will be as below:
Rs. In Lakh
Particulars Situation A Situation B Situation C
Cost of new assets 60 80 85
Incomings in respect of disposal 70 50 55
Net Costs (Outgoings) in respect of asset disposed 50 50 50
Costs less than amount received from compulsory 20 0 -5
disposal
Costs in respect of asset 50 50 50
Gain 20 0 -5
Costs incurred in replaced new assets 50 50 55
Net costs (Outgoings) in respect of old assets 50 50 50
Costs (Outgoings) more than amount received from 0 0 5
compulsory disposal

pbfx/0f @@=!#=@M dfgf}+, uf]kdf{ lnld6]8sf] x|

f;of]Uo ;DklQsf] ejg hn]/ gi6 eP5 . ejgsf] jif{sf] z'?sf] x|f;
cfwf/ ?=%) nfv /x]5 . sDkgLn] ejgsf] ahf/ d"No ?=*) nfvsf]

35
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

aLdf u/fPsfn] aLdf sDkgL;Fu ?=*) nfv aLdf bfaL u/]5 . aLdf
sDkgLn] ?=*) nfv Ifltk"lt{ lbPsf] / sDkgLn] ;f]xL :yfgdf csf]
{ gofF ejg lgdf{0f u/]sf] /x]5 . ejg gofF agfpg' k/]sfn] sDkgLn]
bkmf $^ sf] ;'ljwf 5gf}6 u/]/ lgj]bg lbPsf] /x]5 . gofF lgdf{0f Ps
jif{leq g} ;DkGg eP5 . gofF ejgsf] nfut lgDgfg';f/ /x]5 M
s= ?=^) nfv v= ?=*) nfv u= ?=*% nfv
o; cj:yfdf uf]kdf{ sDkgLn] c:j]lR5s lgM;u{ u/]sf] ejgdf
lgDgfg';f/ s/ Jojxf/ x'G5 M

?= nfvdf
ljj/0f cj:yf s cj:yf v cj:yf
u
gofF ejgsf] d"No -x|f; ;d"x s_ 60 80 85
klxnf] jif{
jif{sf] z'?sf] x|f; cfwf/ 50 50 50
of] jif{ yk 0 0 0
lgM;u{af6 k|fKt /sd -bkmf $^ 0 0 0
5gf}6_
x|f; cfwf/ 50 50 50
x|f; vr{ 0 0 0
bf]>f] jif{
jif{sf] z'?sf] x|f; cfwf/ 50 50 50
of] jif{ yk -yk ePsf] ldlt cg';f/_ 50 50 55
lgM;u{ afkt k|fKt 70 50 50
lgM;u{ ePsf] ;DklQsf] v'b vr{ 50 50 50
c:j]lR5s lgM;u{df k|fKt eGbf sd vr{ 20 0 5
x|f; cfwf/ 30 50 45

Example 22.13.2: Suppose, Depreciable assets building of Goparma Limited was destroyed by fire.
The openining WDV of the building was Rs. 50 lakhs. The building was insured at its market value
Rs. 80 lakhs so the company made claim for Rs. 80 lakhs. The insurance company compensated Rs.
80 lakhs so Goparma Limited has constructed another building in the same place. As the new building
was constructed, the company filed application for opting benefits under section 46 of the Act. The
new construction completed within one year. The costs of new building was as below:
A. Rs. 60 lakhs B. Rs. 80 lakhs C. Rs. 85 lakhs
In this case, the tax treatment from compulsory disposal of land of Goparma Limited will be as below:

36
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Rs. In Lakh
Particulars Situation Situation B Situation C
A

Cost of new Building (Pool A) 60 80 85

First Year
Opening Depreciation Basis 50 50 50
Addition this year 0 0 0
Amount received from disposal (Section 46 opted) 0 0 0
Depreciation Basis 50 50 50
Depreciation Expenses 0 0 0
Second Year
Opening Depreciation Basis 50 50 50
Addition this year (as per time period) 50 50 55
Amount received from disposal 70 50 50
Net Outgoings in respect of asset disposed off 50 50 50
Costs (Outgoings) lower than amount received from 20 0 5
compulsory disposal
Depreciation Basis 30 50 45

$^-@_ s'g} JolQmn] bkmf $) sf] pkbkmf -@_ df

plNnlvt tl/sfx?dWo] s'g} klg tl/sfaf6 s'g} bfloTj
c:j}lR5s ¿kdf lgM;u{ u/]sf] Ps jif{leq ;f]
bfloTjsf] ;§fdf ;f]xL lsl;dsf] csf]{ bfloTj axg u/L of]
bkmf nfu" x'g lnlvt ¿kdf cg'/f]w u/]df b]xfo
adf]lhd x'g]5 M–
-s_ ;f] JolQmn] pkv08 -!_ df plNnlvt /sdaf6
pkv08 -@_ df plNnlvt /sd 36fO{ x'g cfpg] /sd
;f] lgM;u{ afkt vr{ u/]sf] dflgg]5 M
-!_ lgM;u{sf] tTsfn cl3 ;f] bfloTj afktsf] v'b
cfDbfgLx? afktsf] /sd,
-@_ ;f] k|lt:yflkt bfloTj lnFbf k|fKt ul/Psf]
/sdeGbf ;f] lgM;u{ ubf{ ePsf] vr{ a9L
eP o:tf] a9L eP hltsf] vr{ /sd,
-v_ ;f] JolQmn] k|lt:yflkt bfloTj lnFbf b]xfo
adf]lhdsf] /sdx?sf] of]u a/fa/sf] /sd k|fKt
u/]sf] dflgg]5 M–
-!_ lgM;u{ x'g'eGbf tTsfn cl3 lgM;u{
ul/Psf] bfloTj afktsf v'b cfDbfgLx?, /

37
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

-@_ lgM;u{ ubf{ ePsf] vr{ eGbf k|lt:yflkt

bfloTj lnFbf k|fKt ul/Psf] /sd a9L eP
o:tf] a9L eP hltsf] /sd .

k|lt:yfkg ;lxtsf] bfloTj c:j]lR5s lgM;u{ afktsf] vr{

(Outgoings):
k|lt:yflkt bfloTj lnFbf k|fKt /sd, bfloTj lgM;u{ ubf{ ePsf]
vr{ eGbf a9L eP M

lgM;u{ ul/Psf] bfloTj afkt v'b cfDbfgL

—
lgM;u{ ubf{ ePsf] vr{ — k|lt:yflkt bfloTj lnFbf k|fKt /sd

k|lt:yflkt bfloTj lnFbf k|fKt /sd, bfloTj lgM;u{ ubf{ ePsf]

vr{ eGbf a9L geP M
lgM;u{ ul/Psf] bfloTj afkt v'b cfDbfgL

To:t}, ;f] JolQmn] k|lt:yflkt bfloTj lnFbf lgM;u{ x'g' tTsfn cl3
lgM;u{ ul/Psf] bfloTj afktsf] v'b cfDbfgL / lgM;u{ ubf{ ePsf]
vr{ eGbf k|lt:yflkt bfloTj lnFbf k|fKt ul/Psf /sd a9L eP o:tf] a9L
ePhltsf] /sd bfloTj lnFbfsf] cfDbfgL (Incomings) dflgG5 . c:j]lR5s
lgM;u{af6 k|lt:yflkt bfloTj afktsf] k|fKt u/]sf] dflgg] /sd (Incomings)
lgDgfg';f/ :ki6 kfl/Psf] 5 M

k|lt:yflkt bfloTj lnFbf k|fKt u/]sf] dflgg] /sd (Incomings):

lgM;u{ ubf{ ePsf] vr{ eGbf k|lt:yflkt bfloTj lnFbf k|fKt /sd a9L
eP M
lgM;u{ ul/Psf] bfloTj afkt v'b cfDbfgL
±
k|lt:yflkt bfloTj lnFbf k|fKt /sd — lgM;u{ ubf{ ePsf] vr{

lgM;u{ ubf{ ePsf] vr{ eGbf k|lt:yflkt bfloTj lnFbf k|fKt /sd a9L
geP M
lgM;u{ ul/Psf] bfloTj afkt v'b cfDbfgL

38
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Costs (Outgoings) in respect of compulsory disposal of liability with replacement:

Amount received while assuming replaced liabilities is more than costs (outgoings) in dispsoal:
Net Incomings in respect of disposal of liabilities
-
Costs in disposal – Amount received in respect of replaced liabilities

Amount received while assuming replaced liabilities is not more than costs (outgoings) in
dispsoal:
Net Incomings in respect of disposal of liabilities

Similarly, if while assuming replaced liabilities, the amount received in respect of replaced
liabilities is more than net incomings in respect of disposed liabilities just before the disposal
and costs of disposal then such excess amount shall be considered as incomings in respect of
liabiliites assumed. The deemed incomings in respect of replaced liabilities from compulsory
disposal shall be clarified as below:

Amount deemed Received (Incomings) in respect of replaced liability:

If amount received in respect of replaced liabilities is more than the costs (outgoings) in dispsoal:
Net Incomings in respect of disposal of liabilities
+
Amount received in respect of replaced liabilities - Costs in disposal

If amount received in respect of replaced liabilities is not more than the costs (outgoings) in
dispsoal:
Net Incomings in respect of disposal of liabilities

$^-#_ s'g} lgsfodf /x]sf] lxtsf] kl/jt{g jf lgsfosf]

k'glg{df{0fsf] kmn:j¿k ;f] lgsfosf] Pp6f lxtsf] csf]
{ lxt -;]So"l/6L_ af6 k|lt:yfkgf eO{ c:j}lR5s lgM;u{
l;h{gf x'g] cj:yfx? tf]lsP adf]lhd x'g]5 .
lgod !^= k|lt:yfkg ;lxtsf] c:j]lR5s lgM;u{ l;h{gf x'g]
cj:yf M
-!_ s'g} lgsfosf] PsLs/0f jf k'g;{+/rgf eO{ s'g}
JolQmsf] ;f] lgsfodf /x]sf] lxt ;f]xL lgsfosf] csf]
{ lxtaf6 jf s'g} csf]{ lgsfosf] lxtaf6 k|lt:yfkg ePdf
c:j]lR5s lgM;u{ l;h{gf ePsf] dflgg] 5 .
-@_ pklgod -!_ adf]lhd c:j]lR5s lgM;u{ l;h{gf ePdf ;f]
lgsfo jf ;f] JolQmn] ljefu ;dIf :jLs[ltsf] nflu lgj]bg
lbg' kg]{5 .

39
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

-#_ pklgod -@_ adf]lhd lbPsf] lgj]bgdf ljefun] :jLs[lt

lbg ;Sg]5 .

pbfx/0f @@=!#=#M dfgf}+, Pg\= l8= Pn\= kmfO{gfG;

ln=nfO{{ g]kfn /fi6« a}+sn] g]kfn wg nIdL a}+s ln=df ufleg
lgb]{zg lbPsf] /x]5 . ;f]xL lgb]{zg adf]lhd pQm kmfOgfG;
sDkgL ;f] a}+sdf lano ePsf] /x]5 . o;/L lano x'g] ;Gbe{df ;f]
kmfOgfG; sDkgLsf z]o/xf]N8/n] g]kfn wgnIdL a}+s ln=sf] z]o/
k|fKt u/]sf /x]5g\ . o:tf] k|sf/af6 ;f] kmfO{gfG; sDkgLsf
z]o/xf]N8/n] u/]sf] z]o/sf] lgM;u{ Pjd\ z]o/ k|lt:yfkg ePdf
c:j]lR5s lgM;u{ l;h{gf ePsf] dflgg] 5 . o;/L c:j]lR5s
lgM;u{ l;h{gf ePsf] dflggsf] nflu ljefuaf6 :jLs[lt lng'kg]{ x'G5 .
Example 22.13.3: Suppose, Nepal Rastra Bank has directed NDL Finance Limited to get merged in
Nepal Dhan Laxmi Bank Limited. The Finance company was dissolved into Dhan Laxmi Bank
Limited. In the respect of dissolution, the shareholders of finance company limited have received
shares of Dhan Laxmi Bank Limtied. The disposal of shares in this way by shareholders of finance
company and replacement of shares will be considered as compulsory disposal. Permission must be
obtained from the department to be considered as compulsory disposal.

;DklQ / bfloTj ufleO{ x'g] lgM;u{

$&-!_s'g} JolQmn] s'g} ;DklQ k|fKt u/]sf] jf bfloTj axg
u/]sf] kl/0ffd :j¿k ;f] JolQmsf] :jfldTjdf ePsf] csf]
{ s'g} ;DklQ jf axg u/]sf] csf]{ s'g} bfloTj ;dfKt
eO{ jf ufleO{ lgM;u{ ePdf b]xfo adf]lhd x'g]5 M–
-s_ lgM;u{ x'g'eGbf tTsfn cl3 ufleg] ;DklQ jf
bfloTj afktsf v'b vr{x? ePsf]df ;f] JolQmn],
-!_ ufleg] ;DklQ jf bfloTjsf]
lgM;u{sf ;DaGwdf ;f] v'b vr{ a/fa/sf]
/sd k|fKt u/]sf] dflgg]5 .
t/ o:tf] /sd pQm uflePsf] bfloTj afkt
lghn] k|fKt u/]sf] /sdeGbf a9L x'g]
5}g .
-@_ uflePsf] ;DklQsf] :jfldTj wf/0f jf
bfloTjsf] ef/ axg ubf{ pQm /sd
a/fa/sf] /sd vr{ u/]sf] dflgg]5 .
-v_ ufleg] bfloTjsf] ;DaGwdf ;f] bfloTjsf]
lgM;u{sf] tTsfn cl3 ufleg] bfloTjafkt v'b
cfDbfgLx? ePsf]df ;f] JolQmn] M–
40
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

-!_
ufleg] bfloTjsf] lgM;u{afkt ;f] v'b
cfDbfgL a/fa/sf] /sd vr{ u/]sf] dflgg]5 .
t/ uflePsf] ;DklQsf] xsdf ;f] ;DklQ k|fKt
ubf{ lghn] vr{ u/]sf] /sd eGbf a9L x'g'
xF'b}g .
-@_ uflePsf] ;DklQsf] :jfldTj wf/0f jf
bfloTjsf] ef/ u|x0f ubf{ pQm /sd
a/fa/sf] /sd k|fKt u/]sf] dflgg]5 .
$&-@_ pkbkmf -!_ df plNnlvt s'/fx?sf] k|lts"n gx'g] u/L
;f] pkbkmf b]xfosf cj:yfx?df ;d]t nfu" x'g]5 M–
-s_ ;f] JolQmn] s'g} ;DklQ k|fKt ug]{ jf laqmL
ug]{ sfo{ u/]df,
-v_ ;f] JolQmaf6 k§fdf lbOPsf] ;DklQsf] k|flKt
u/]df, /
-u_ x:tfGt/0f ul/lng] JolQmaf6 hdfgt lbOPsf]
bfloTjsf] x:tfGt/0f ePdf
pbfx/0f @@=!$=!M dfgf}+, vf]k ln=n] g]k k|f=ln=sf gfddf ?
=&) nfvsf] ljlgdokq hf/L u/]sf] /x]5 . g]k k|f=ln=n] wg ln=sf]
gfddf ?=^) nfvsf] ljlgdokq hf/L u/]5 . wg ln=n] pQm ljlgdokq
vf]k ln=df a'emfPsf] /x]5 . o;/L vf]k ln=n] ?=&) nfv ltg{'kg]
{ / ?=^) nfv lng'kg]{ ljlgdokq afFsL /x]5g\ . o:tf]df vf]k ln=n]
ltg{ afFsL bfloTj / lng afFsL ;DklQ Ps cfk;df ufeL gofF ljlgdokq
hf/L ug{ ldNb5 . t/ gofF ljlgdo kqdf ufleg] ;DklQeGbf a9L
bfloTj uflePsf] dflgb+}g .
ljlgdokqsf] d"No Pjd\ lgM;u{sf cj:yf lgDgfg';f/ /x]5g\ .
ltg'{kg]{ ljlgdo kq ?=&) nfv
lng'kg]{ ljlgdo kq ?=^) nfv
ufleO{ ePsf] ;DklQ ?=!) nfv
Example 22.14.1: Suppose, Khop Limited has issued bills of exchange of Rs. 70 lakhs in the name of
Nep Pvt. Ltd. Nep Pvt. Ltd. has issued bills of exchange of Rs. 60 lakhs in the name of Dhan Limited.
Dhan Limited transferred that bills of exchange to Khop Limited. Here, Khop Limited has liability of
Rs. 70 lakhs and receivable of Rs. 60 lakhs in respect of bills of exchange. In this case, Khop Limited
can issue new bills of exchange by merging its liabilities and receivables. But, merged liabilities shall
not be more than merged assets while issuing new bills of exchange.
The value of bills of exchange and disposal shall be as below:
Bills Payable Rs. 70 lakhs
Bills Receivable Rs. 60 lakhs
Liabilities after merger Rs. 10 lakhs

41
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Joj;fo uflePsf] sf/0fn] x'g] lgM;u{ ;DaGwL ljz]if Joj:yf

$&s -!_ a}lsË tyf ljQLo Joj;fo jf aLdf Joj;fo ug]{] Ps} k|
s[ltsf lgsfox? cfk;df ufleP/ -dh{/ jf PSo'lhzg_ ePdf
bkmf %& sf] pkbkmf -@_ sf] v08 -s_, -v_, -3_, -ª_, -
r_ / -5_ tyf ;f]lx bkmfsf] pkbkmf -#_ sf] Joj:yf nfu"
x'g] 5}g .
%&-@_ pkbkmf -!_ df pNn]v eP adf]lhd s'g}
lgsfosf] :jfldTj kl/jt{g ePdf To:tf] kl/jt{g kl5 ;f]
lgsfonfO{{ b]xfosf sfo{ ug{ cg'dlt lbOg] 5}g M–
-s_ :jfldTjsf] kl/jt{g x'g'eGbf cl3 ;f] lgsfoaf6 vr{
ul/Psf bkmf !$ sf] pkbkmf -#_ adf]lhd cufl8
;fl/Psf] Aofh s§f ug{,
-v_ :jldTjsf] kl/jt{g x'g'eGbf cl3 ;f] lgsfonfO{{ x'g
uPsf] gf]S;fgL bkmf @) adf]lhd s§f ug{,
-3_ :jfldTj kl/jt{g x'g'cl3 bkmf @$ sf] pkbkmf -$_ sf]
v08 -s_ adf]lhd s'g} /sd jf vr{ afkt lx;fa
u/]sf] / :jfldTjsf] kl/jt{g kl5 ;f] /sd jf vr{sf] bkmf
@$ sf] pkbkmf -$_ adf]lhd ;RrfPsf]df bkmf @$ sf]
pkbkmf -$_ adf]lhd ;dfof]hg ug{,
-ª_ :jfldTjsf] kl/jt{g x'g'cl3 bkmf @% sf] pkbkmf -!_
sf] v08 -v_ adf]lhd s'g} /sdsf] lx;fa
u/]sf] / :jfldTjsf] kl/jt{gkl5 ;f] /sd k|fKt ug]{ clwsf/
Tofu u/]sf] jf ;f] /sd s'g} JolQmsf] C0f bfaL
ePsf]df To:tf] JolQmn] pQm C0fnfO{{ 8'a]sf] C0f
dfgL ckn]vg u/]df bkmf @% sf] pkbkmf -!_ adf]lhd
;dfof]hg ug{,
-r_ :jfldTjsf] kl/jt{g x'g'cl3 ;DklQ jf bfloTjsf]
lgM;u{ ubf{ x'g uPsf] 3f6f :jfldTjsf]
kl/jt{gkl5 ;DklQ jf bfloTjsf] lgM;u{af6 k|fKt
cfDbfgLdf bkmf #^ adf]lhd 36fpg,
-5_ :jfldTj kl/jt{g x'g'cl3 bkmf ^) sf] pkbkmf -@_ sf]
v08 -v_ sf] pkv08 -!_ adf]lhd lk|ldodsf] lx;fa
u/]sf]df / :jfldTjsf] kl/jt{g kl5 To:tf] lk|ldod
aLldtnfO{{ lkmtf{ lbPdf ;f] adf]lhd vr{ bfaL ug{,
jf

42
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

$&s=-@_ pkbkmf -!_ adf]lhd lgsfox? ufleO{ ;DklQ /

bfloTjsf] lgM;u{ ePdf b]xfo adf]lhd x'g]5M
-s_ Jofkfl/s df}Hbft tyf Jofj;flos ;DklQsf]
lgM;u{sf] xsdf,–
-!_ lgM;u{sf] tTsfn cl3 To:tf] ;DklQ afkt
ePsf] v'b vr{ a/fa/sf] /sd To:tf]
lgM;u{ afkt ;f] JolQmn] k|fKt u/]sf]
dflgg]5, /
-@_ pkv08 -!_ df pNn]v eP a/fa/sf] /sd ;DklQ
k|fKt ug]{ JolQmsf] nfut k/]sf] dflgg]5 .
-v_ x|f;of]Uo ;DklQsf] lgM;u{sf] xsdf,–
-!_ lgM;u{ x'Fbfsf jvt cg';"rL–@ sf] bkmf $
adf]lhd ;d"xsf] 36\bf] k|0ffnLsf] afFsL
d"No a/fa/sf] /sd ;f] lgM;u{ afkt k|fKt
u/]sf] dflgg]5, /
-@_ pkv08 -!_ df pNn]v eP a/fa/sf] /sd ;DklQ
k|fKt ug]{ JolQmsf] nfut k/]sf] dflgg]5 .
-u_ bfloTjsf] lgM;u{sf] xsdf,–
-!_ lgM;u{sf] tTsfn cl3 To:tf] bfloTjsf] ahf/
d"No / v'b cfDbfgLdWo] h'g 36L x'G5 ;f]
a/fa/sf] /sd lgM;u{ afkt ;f] JolQmsf] nfut
k/]sf] dflgg]5, /
-@_ pkv08 -!_ df pNn]v eP a/fa/sf] /sd bfloTj
jxg ug]{ JolQmn] ;f] bfloTj jxg u/] afkt
k|fKt u/]sf] dflgg]5 .
-3_ Joj;fo ufEg] lgsfo jf ufleP/ sfod ePsf] lgsfon]
uflePsf] ;DklQ / bfloTjsf] nfut u0fgf
ubf{ ufleg] lgsfoaf6 To:tf] uflePsf] Joj;fo ;
+rfng u/]sf avt -dh{/ jf PSo"lh;g cufl8_
sfod /x]sf ;DklQ / bfloTj afktsf] nfut dfq v08 -
s_, -v_ / -u_ adf]lhd u0fgf ug'{ kg]{5 .

lgsfo ufleg] qmddf ufleg] sDkgL / ufEg] sDkgLsf

sd{rf/Lsf] ;fd"lxs cjsf;sf] cj:yf ePdf lgDgfg';f/ x'G5 M
$&s=-#_ pkbkmf -!_ adf]lhd ufleO{ lgM;u{ ePsf]
lgsfodf jf ufleP kZrftsf] lgsfodf sfo{/t sd{rf/Lx?
43
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

nfO{{ ;fd'lxs ¿kdf ;]jfaf6 cjsfz lbg] k|of]hgsf] nflu

ul/g] yk Psd'i6 e'StfgLdf -cjsfz sf]if dfkm{t ul/g]
e'StfgL jf sd{rf/L ;]jf zt{df pNn]v eP cg';f/
ug'{kg]{ e'StfgL afx]ssf_ cjsfz e'StfgLdf s/ s§L
ug'{kg]{ b/df krf; k|ltzt 5'6 lbO{ e'StfgLdf s/ s§L
ug'{kg]{ 5 .
lgsfo ufleg] qmddf ufleg] sDkgLsf z]o/wgLn] csf]{ sDkgL -
ufEg] sDkgL_ sf] z]o/ k|fKt u/]sf x'G5g\ . o:tf] z]o/
laqmL ;DaGwdf lgDgfg';f/ x'G5 M
$&s=-$_ pkbkmf -!_ adf]lhd ufleO{ lgM;u{ ePsf]
lgsfodf sfod /x]sf z]o/wgLx?n] cfkmgf] z]o/
uflePsf] b'O{ jif{ leq cfkmgf] z]o/ las|Lsf]
dfWodaf6 lgM;u{ u/]df To;/L lgM;u{ ePsf] z]o/df
ePsf] nfedf kF'lhut nfes/ nfUg] 5}g .
ufleg] k|lqmof k"/f eO;s] kl5sf] sDkgLsf z]o/wgLn] ;f] sDkgL -
ufEg] sDkgL_ sf] nfef+z k|fKt ePdf lgDgfg';f/ x'G5 M
$&s=-%_ pkbkmf -!_ adf]lhd ufleO{ lgM;u{ ePsf]
lgsfon] uflePsf] ldltn] b'O{ jif{ leq uflePsf] cj:yfdf
sfod /x]sf] z]o/wgLnfO{{ lat/0f u/]sf] nfef+zdf s/
nfUg] 5}g .

a}+s tyf ljQLo ;+:yf / aLdf Joj;fo ug]{ sDkgL ufleg] ;DjGwL
cGo Joj:yf lgDgfg';f/ 5g\ M
$&s=-^_ pkbkmf -!_ cg';f/ ufleO{ lgM;u{ x'g rfxg]
lgsfon] ;Djt\ @)&* c;f/ d;fGtleq ufleg] cfzo kq
cfGtl/s /fh:j ljefudf lbg' kg]{5 .
$&s=-&_ pkbkmf-!_ adf]lhd uflegsf] nflu pkbkmf -^_
adf]lhd cfzokq lbg] lgsfox?n] ufleg] k|lqmof ;Djt\
@)&( c;f/ d;fGtleq k"/f ug'{kg]{5 .
$&s=-*_ of] bkmf k|f/De ePkl5 Ps cfk;df ufleO{ o; bkmf
adf]lhdsf] ;'ljwf pkof]u gu/]sf lgsfon] ;d]t o;}
adf]lhdsf] ;'ljwf pkof]u ug{ kfpg]5g\ .
$&s=-(_ pkbkmf -^_ df tf]lsPsf] cjlwleq cfzokq glbg]
lgsfo tyf pkbkmf -&_ df pNn]v ePsf] ldlt;Dd ufleg]

44
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

k|lqmof k"/f gu/]sf] lgsfosf] xsdf of] bkmfsf] Joj:yf

nfu" ePsf] dflgg] 5}g .

ljefhgaf6 x'g] ;DklQ / bfloTjsf] lgM;u{

$*= s'g} JolQmaf6 :jfldTj k|fKt ul/Psf]
s'g} ;DklQ;Fu ;DalGwt clwsf/ jf axg ul/Psf]
bfloTj;Fu ;DalGwt ef/x? s'g} ;DklQ jf ;f]sf] s'g}
efusf] k§fsf] dfWodaf6 ;d]t cGo s'g} JolQmdf
l;h{gf ePdf b]xfo adf]lhd x'g]5 M–
-s_ clwsf/ jf ef/x? :yfoL ePsf]df ;f] klxnf]
JolQmn] ;f] ;DklQ jf bfloTjsf] s'g} efu lgM;u{
u/]sf] t/ s'g} gofF ;DklQ jf bfloTj k|fKt
gu/]sf] dflgg]5, /
-v_ clwsf/ jf ef/x? c:yfoL jf ;f+of]lus ePsf]df ;f]
klxnf] JolQmn] ;f] ;DklQ jf bfloTjsf] s'g} efu
lgM;u{ u/]sf] dflgg] 5}g .
t/ cj:yf cg';f/ gofF ;DklQ k|fKt u/]sf] jf gofF
bfloTj lnPsf] dflgg]5 .

vr{ tyf cfDbfgLsf] afF8kmfF8af6 x'g] lgM;u{

$(-!_ s'g} JolQmn] b]xfo adf]lhdsf] cj:yfdf s'g} ;DklQ jf
bfloTj k|fKt ubf{, axg ubf{ jf lgM;u{ ubf{ ul/Psf]
vr{ jf cfDbfgLx? cj:yfg';f/ k|flKt, axg jf
lgM;u{sf] ;dodf ahf/ d"Nosf] cfwf/df ;DklQ /
bfloTjx?aLr afF8kmfF8 ug'{ kg]{5 M–
-s_ Ps} ;dodf Ps jf a9L ;DklQ k|fKt u/]df jf Ps jf
a9L bfloTj u|x0f u/]df, jf
-v_ Ps} ;dodf Ps jf a9L ;DklQ jf bfloTj
lgM;u{ u/]df .
pbfx/0f @@=!&=!M dfgf}+, nIdL ljQLo ;+:yfn] ln= kf]v/fn] ?
=! s/f]8 tyf ?=%) nfv kg]{ b'O{ hUuf vl/b u/]sf] /x]5 . pQm
hUuf vl/b ug]{ qmddf pQm hUufsf] gfFkhfFr tyf cGo sfg'gL
cj:yf x]g{nfO{{ lj=lj= P;f]l;o6;\nfO{{ ?=# nfv e'Qmfg
u/]sf] /x]5 . o;/L e'Qmfg ul/Psf] vr{nfO{{ ;f] hUufsf] ahf/ d"No
cg';f/ afF8kmfF8 ug'{ kb{5 . ;f] cg'¿k afF8kmfF8
ubf{ qmdzM ?=@ nfv tyf ?=! nfvn] afF8kmfF8 ug'{kb{5 .
45
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Example 22.17.1: Suppose, Laxmi Financial Institution Limited has purchased two plots of land for
Rs. 1 crore and Rs. 50 lakhs. While purchasing the plots, the finance company has paid Rs. 3 lakhs to
B.B. Associates for measurement of the land and to supervise legal condition. The costs so incurred
shall be apportioned to the two plots as per their market value. The apportionment of costs will be Rs.
2 lakhs for one plot and Rs. 1 lakh for another plot.

$(-@_ s'g} ;DklQsf] :jfldTj wf/0f ug]{ jf bfloTj axg

ug]{ JolQmn] ;f] ;DklQ jf bfloTjsf] s'g} efu lgM;u{
u/]df ;f] lgM;u{sf] tTsfn cl3sf] ;f] ;DklQ jf
bfloTjsf] v'b vr{ jf v'b cfDbfgLx?
nfO{{ lgM;u{ ul/Psf] ;DklQ jf bfloTjsf] efu /
afFsL /x]sf] efudf cj:yf cg';f/ lgM;u{sf] tTsfnkl5sf]
;f]sf] ahf/ d"Nosf] cfwf/df afF8kmfF8 ug'{ kg]{5 .
pbfx/0f @@=!&=@M dfgf}+, nIdL ljQLo ;+:yfn]
ln=kf]v/fn] ?=! s/f]8df b'O{ /f]kgL hUuf ul/b u/]sf] /x]5 . pQm
hUufsf] gfFkhfFr, ahf/ d"No cWoog Pjd\ cGo sfg'gL cj:yf
x]g{nfO{{ lj=lj=P;f]l;o6;\nfO{{ ?=% nfv e'Qmfg u/]sf] /x]5 .
pQm hUufsf] xfnsf] ahf/ d"No ?=@ s/f]8 /x]5 . ;f] ;+:yfn] pQm
b'O{ /f]kgL hUufdWo] Ps /f]kgL hUuf ?=! s/f]8 @) nfvdf laqmL
u/]5 / afFsL /x]sf] csf]{ ! /f]kgLsf] d"No ?=*) nfv kg]{ /x]5 . o;
cj:yfdf pQm hUufsf] v'b vr{ lgDgfg';f/ afF8kmfF8 ul/G5 M
!= hUufsf] nfut ?=!,)),)),))).–
@= sG;N6]G;L vr{ ?=%,)),))).–
#= hUufsf] s'n nfut cfp6uf]O+u -!±@_ ?=!,)
%,)),))).–
$= ljefhgaf6 ljqmL ePsf] ;DklQsf] nfut ?=^#,)),))).–
hDdf ahf/ d"No ?=@,)),)),))).–
$=! afFsL ;DklQsf] ahf/ d"No ?=*),)),))).–-
$) k|ltzt_
$=@ laqmL ul/Psf] ;DklQsf] d"No ?
=!,@),)),))).–-^) k|ltzt_
%= afFsL hUufsf] nfut ?=$@,)),))).–
gf]6 M hUuf tyf 3/hUufsf] lgM;u{ jf laqmL jf x:tfGt/0fdf ePsf]
nfedf nfUg] s/sf ;DaGwdf o; ljefuaf6 hf/L ePsf] hUuf tyf 3/hUuf
lgM;u{df kF'hLut nfe s/ ;DjGwL lgb]{lzsf, @)&@ -klxnf] ;
+zf]wg, @)&^_ df lj:t[t JofVof ul/Psf] 5 . ;f] lgb]{lzsf ljefusf]
j]a;fO6df ;d]t pknAw 5 .

46
cfos/ lgb]{lzsf @)^^ -;+;f]lwt @)&&_ sf] ;+lIflKts/0f
l;=P= lgd{n >]i7

Example 22.17.2: Suppose, Laxmi Financial Institution Limited, Pokhara has purchased two rapanees
of land for Rs. 1 crore. While purchasing the plots, the finance company has paid Rs. 3 lakhs to B. B.
Associates for measurement of the land, studies of market value and to supervise legal condition. The
market value of the land was Rs. 2 crore. Out of these, one rapanee of land was sold for Rs. 1.20 crore
and another one rapanee would cost Rs. 80 lakhs. In this case, the net outgoings (costs) of that land
will be apportioned as below:
1. Cost of the Land Rs. 10,000,000
2. Consultancy Expenses Rs. 500,000
3. Total Costs (Outgoings) of land (1+2) Rs. 10,500,000
4. Cost of the land sold by division Rs. 6,300,000
Total Market Value Rs. 20,000,000
4.1 Market value of land left Rs. 8,000,000 (40%)
4.2 Market value of land sold Rs. 1,200,000 (60%)
5. Costs of another land left Rs. 4,200,000
Note: Tax on gains on disposal or sale or transfer of land or land & building is given in detail in
Capital Gain Tax on Disposal of Land or Land & Building Directive, 2072 (First Amendment 2076)
issued by the deparment. The directive is available in website of the deparment.

47