Section 96 : Income return:

2) The income return referred to in Sub-section (1) shall be as follows:

a) It has to be prepared in the manner and format as specified by the Department, setting out the following matters:

     (1) Assessable income earned by that person from each employment, business or investment in that year and source of such income,

    (2) Taxable income of that person in that year and the tax to be imposed on the person referred to in clause (a) of Section 3 in respect of that income,

   (3) The income sent abroad in that income year by a non-resident person's foreign permanent establishment situated in Nepal, and the tax imposable in that income,

   (4) Tax deduction, installment or amount of any assessed tax paid in that year by any person in a manner to have tax adjustment pursuant to Sections 93, 94 or 100,

   (5) Amount of tax due and payable to be set by subtracting the tax paid by that person in that year pursuant to sub-clause (4) from the amount of tax mentioned in sub-clauses (2) and (3), and

   (6) Any other information and details as specified by the Department.

b) The income return has to be signed by that person or manager, covenanting that it is true and complete, and

c) The income return has to be accompanied by the followings:

    (1) The certificate of withholding of tax pursuant to Section 91 for the payment received by any person in the year of submission of the income return,

    (2) Any details made available to that person pursuant to Sub-section (4),

    (3) Evidence of choice, if any, made pursuant to Sub-section (4) of Section 4, and

    (4) Any other information and details as specified by the Department.

3) In cases where any person, except in capacity of an employee, prepares or assists in preparing the income return of any other person or the documents or details to be accompanied with the income return in lieu of any payment, such a person has to certify the following matters:-

a) Having examined the documents maintained by other person pursuant to Section 81, and

b) Having the circumstances in question been actually reflected from the details or information.

4) If the person required to certify the return pursuant to Subsection (3) refuses to certify, information, setting out the reasons for such refusal, has to be given to the person whose income return is to be certified.

5) The Department may, in the following circumstances, require any person to submit the income return of an income year or any part of the income year within the time-limit mentioned in the written notice given by it to such person subject to Section 100 prior to the due timelimit for submission of the income return of the income year pursuant to Sub-section (1):-

a) In cases where that person becomes bankrupt, insolvent or is dissolved,

b) In cases where that person is to leave Nepal for an uncertain period of time,

c) In cases where that person is leaving the act being carried out by him/her in Nepal, or

d) In cases where the Department otherwise thinks it proper.