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I've summarized in a simplified manner citing special provisions along with general provision relating to the same ! Hope this will be helpful!!

INCOME TAX AND VAT AMENDMENT 2080/81 !!! I'd simplified as much as possible giving comparative view !!!

If any income is earned by carrying on agricultural business, business of dehydrating vegetables, and cold storage business by any firm, company, partnership firm, and other corporate body, 100 percent tax on applicable income tax shall be exempted.

Arbitrage is a trading strategy that involves taking advantage of price discrepancies in different markets or within the same market to generate a risk-free profit.

To file VAT returns in IRD Nepal from the taxpayers portal, you can follow the below steps: