Professional Documents
Culture Documents
Highlights
Table of Contents
BUDGET HIGHLIGHTS......................................................................................................................3
HIGHLIGHTS OF AMENDMENTS IN TAX LAWS...................................................................8
Amendment Highlights...................................................................................................................9
Value Added Tax (VAT) Act 2052..............................................................................................10
Schedule - 1: Additional List of VAT Exempt Goods and Services...........................13
Schedule - 2: Additional List of Goods and Services subject to Zero rate............14
Excise Duty Act 2058.....................................................................................................................15
Changes in Excise Rate.............................................................................................................18
Income Tax Act 2058.....................................................................................................................23
Income Tax Rates - Schedule I...............................................................................................27
Customs Act 2064...........................................................................................................................29
Increase in Custom Tariff........................................................................................................31
Decrease in Custom Tariff.......................................................................................................33
Change in Valuation Method..................................................................................................42
BUDGET HIGHLIGHTS
Sources of Finance
Amount in Billion
111.00
59.41
Revenue Mobilization
Principal Repayment
195.72
565.90
Foreign Grants
Foreign Loan
106.90
Domestic Borrowing
Current Year Cash Balance
10.00
Objectives
Allocation of Budget
Amount in Billion
119.81
311.95
617.16
Current Expenditure
Capital Expenditure
Financing
Priority Areas
Fund Act, Insurance Bill and Commodity Market Related Bills will be submitted in
the Legislature-Parliament in the next Fiscal Year.
Infrastructure Development Bank will be established with public private
partnership to increase the investment in infrastructure sector.
Bank and Financial Institutions will be encouraged to expand their services in rural
sector.
Mobile Banking and Branchless banks will be promoted.
Production based companies will be encouraged to be listed in the stock market.
15 percent tax rebate on their income for the industries and businesses established
under public companies and Companies listed in the stock market
Insurance companies will be encouraged to expand the access in rural sector. A
provision will be made to insure government property, cultural and archeological
heritages. A provision will be made to insure private houses.
A compulsory provision has been made to the insurance companies to dedicate
minimum 5 percent of their insurance services to micro insurance.
Under the vehicle insurance, a similar provision of third party insurance will be
made to insure the passengers travelling in public vehicles.
The concessional loan provided by Rural Self Reliance Fund, Poverty Alleviation
Fund and Youth and Small Business Self Employment Fund will be continued. The
implementation of concessional agriculture loan program focused on youth and
small Business will be made mandatory to the bank and financial institutions.
Financial literacy program will effectively be expedited
The provision of building database by receiving income tax return from those
having income above Rs. 4 million will be implemented with high priority
Tripartite agreement among producer, authorized dealer, and authorized
purchaser will be made a basis for custom clearance of vehicles.
Value
Added Tax
(VAT)
Excise
Duty
Income
Tax
Custom
Duty
Revised Provision
Person and entity running casino
operations in Nepal in FY 2073/74 shall
pay annual royalty of Rs. 30 Million.
However, Rs. 7.5 million shall be the
royalty amount if casino operations are
operated through modern machines and
equipment.
Existing Provision
"Registered Person" means the
person pursuant to section 10
and 10(a) to carry out the
transaction
Revised Provision
"Registered Person" means the
person pursuant to section 10,
10(a), 10(b) to carry out the
transaction
Existing Provision
Two or more persons
working together in joint
venture for specific period
and prescribed work shall
have temporary registration
which shall be cancelled
after the expiry of the term
prescribed.
Revised Provision
Two or more persons working
together in joint venture for specific
period and prescribed work shall
have temporary registration which
shall be cancelled after the expiry of
the term prescribed. Additionally,
in case of JV, co-ventures shall
be jointly and severally liable
to pay income tax.
Cancellation of Registration
Sections
Section 11Cancellation
of
Registration
Existing Provision
The Tax Officer may cancel the
registration of a registered person
in
any
of
the
following
circumstances:
10
Revised Provision
The Tax Officer may cancel the
registration of a registered person
in
any
of
the
following
circumstances:
VAT Refund
Sections
Section 25C
VAT Refund
Existing Provision
VAT paid on purchases against reexport of goods where payment is
received in advance is to be
refunded to taxpayer
11
Revised Provision
VAT paid on purchases against
re-export of goods where
payment is received in advance is
to be refunded to taxpayer.
However,
no
refund
facilities under this section
will be applicable in case of
export or re-export of goods
in respect of which VAT
refund
facilities
has
already been availed under
Schedule -1.
Existing Provision
The person who is dealing
in taxable service; taxable
goods and services with a
Exemption for Small turnover not exceeding 1
Vendor
million rupees is not
required to register under
VAT.
Revised Provision
The person who is dealing in
taxable service; taxable goods
and services with a turnover
not exceeding 2 million
rupees is not required to
register under VAT.
3. VAT Return
Press and electronic publication and transmission center will be allowed to file Value
Added Tax returns on trimester basis.
4. Invoice
Provision of electronic billing will be made mandatory for departmental stores and
taxpayers linked with business chain.
5. VAT Exemption
Value Added Tax on the insurance premium of bird farming, fishery, horticulture
and bee keeping is exempted to improve the contribution of agriculture to the
economy.
12
9022.12.00
9022.21.00
9018.19.00
9018.13.00
Particulars
Hemodialysis Machine
Dialysis Reprocessor
Dialyzer and its Tubing
Dialysis Bed and Chairs
Echocardiograph used in Heart Examination and Check Up
Videoscopes
Cath Lab
Heart-Lung Machine
Defibrillator
Positron Emission Tomography; Stomach Scan Machine; Computed
Tomography (C.T); Scan Machine; Mammography used in Cancer
Examination
Brachytherapy and linear accelerator
Flowsytometer
Next-Generation Sequencer
Protein Microyery Platform and Multiplex Real Time P.C R; Hematology
Analyzer; Blood Chemistry Analyzer; Clinical Chemistry Analyzer and
Immunochemistry Analyzer
Magnetic Resonance Imaging (M.R.I) Machine
SubHeadings
87.14
Particulars
Import of Parts and Supporting Accessories used in production of
Electronic Rickshaw by the industry established with the purpose of
manufacturing Electronic Rickshaws
Particulars
Battery Powered DC Pump
Lithium Ion Battery less than 12 volts and 10 ampere used in Solar Light,
on recommendation of Alternative Energy Promotion Centre
Machines purchased by a battery re-processing industry used in battery
re-processing
Machines purchased by manufacturer of plastic bags used for re-cycling
such plastic bags into environment friendly bags like bags of cloth, jute
and paper.
13
SubHeadings
8507.20.00
Particulars
Deep Cycle Lead-Acid Battery used in SAFA Tempo, on recommendation
of Government of Nepal, Ministry of Population and Environment
14
Existing Provision
Revised Provision
Existing Provision
Revised Provision
The Department may cancel the The Department may cancel the
license issued in the following license issued in the following
circumstances: circumstances: 1.
2.
3.
15
4.
Existing Provision
In cases where any offense under
this Act is being committed in any
enterprise, house, land, motor
vehicle or place, and the Excise Duty
Officer finds a possibility that the
offender may escape or the proof
and evidence of the offense may
disappear if no action is taken
immediately, the Excise Duty Officer
or employee designated by him/her
may, by executing a memorandum
thereof, personally carry out or
cause any of his/her subordinate
employee to carry out the following
act at any time:
Revised Provision
In cases where any offense under
this Act is being committed in any
enterprise, house, land, motor
vehicle or place, and the Excise
Duty Officer finds a possibility that
the offender may escape or the
proof and evidence of the offense
may disappear if no action is taken
immediately, the Excise Duty
Officer or employee designated by
him/her may, by executing a
memorandum thereof, personally
carry out or cause any of his/her
subordinate employee to carry out
the following act at any time:
Reward
Section
Existing Provision
Sec 14
A government employee or any other
person who gives information or clue
Reward about any act which is about to be or
being or has been committed contrary
to this Act shall, after final settlement
of the case, be awarded by the
concerned Excise Duty Office a
reward in a sum to be set as follows of
the proceeds recovered from the
16
Revised Provision
A government employee or any other
person who gives information or clue
about any act which is about to be or
being or has been committed
contrary to this Act shall, after final
settlement of the case, be awarded by
the concerned Excise Duty Office a
reward in a sum to be set as follows
of the proceeds recovered
17
2202.90.00
2203.00.00
2204
2204.10.00
2204.10.10
2204.10.20
2204.10.30
2204.21.00
2204.21.10
2204.21.20
2204.21.30
2204.29.00
2204.29.10
2204.29.20
2204.29.30
2204.29.40
Description of Product/Goods or
Service
Revised Rate
of Excise
Duty
Food preparations not elsewhere specified or included-others
Pan Masala without tobacco
Rs. 375 per kg Rs. 420 per
kg
Scented nut shell without tobacco
Rs. 138 per kg Rs. 155 per kg
Waters, including mineral waters and aerated waters, containing
added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juice of heading
20.09
Others
Rs. 6.50 per
Rs. 7 per liter
liter
Beer made from malt
Rs. 98 per
Rs 106 per
liter
liter
Wine of Fresh Grapes including
fortified wines; grapes must other
than that of heading 2009
Sparkling Wine
Wine containing not more than
Rs. 250 per
Rs. 280 per
12% alcohol (on import)
liter
liter
Wine containing 12% to 17%
Rs. 250 per
Rs. 280 per
alcohol
liter
liter
Wine containing more than 17%
Rs. 290 per
Rs. 325 per
alcohol
liter
liter
In container holding 2ltr or less
Wine containing not more than
Rs. 250 per
Rs. 280 per
12% alcohol (on import)
liter
liter
Wine containing 12% to 17%
Rs. 250 per
Rs. 280 per
alcohol
liter
liter
Wine containing more than 17%
Rs. 290 per
Rs. 325 per
alcohol
liter
liter
Others
Wine containing not more than
Rs. 250 per
Rs. 280 per
12% alcohol (on import)
liter
liter
Wine containing 12% to 17%
Rs. 250 per
Rs. 280 per
alcohol
liter
liter
Wine containing more than 17%
Rs. 290 per
Rs. 325 per
alcohol
liter
liter
Domestic wine containing not
Rs. 66 per
Rs. 74 per
more than 12% alcohol
liter
liter
Other grape must
18
Existing Rate
of Excise Duty
2204.30.10
2204.30.20
2204.30.30
2205
2205.10.00
2205.10.10
2205.10.20
2205.10.30
2205.90.00
2205.90.10
2205.90.20
2205.90.30
2206.00.00
2206.00.10
2206.00.20
2206.00.30
2206.00.40
2206.00.90
2208.20.90
2208.20.90.10
2208.20.90.20
19
2208.20.90.30
2208.30.90
2208.30.90.10
Whiskies- Others
Liquor with 15 UP capacity
containing 48.5% alcohol
2208.30.90.20
2208.30.90.30
2208.40.90
2208.40.90.10
2208.40.90.20
2208.40.90.30
2208.50.90
2208.50.90.10
2208.50.90.20
2208.50.90.30
2208.60.90
2208.60.90.10
2208.60.90.20
2208.60.90.30
2208.70.90
2208.70.90.10
2208.70.90.20
2208.70.90.30
2208.90.00
2208.90.90.10
Other
Liquor with 15 UP capacity
containing 48.5% alcohol
2208.90.90.20
2208.90.90.30
2208.90.90.40
2208.90.90.50
2208.90.90.60
24.01
2401.10.00
2401.20.00
2401.30.00
24.02
2402.10.00
2402.20.00
2402.20.10
2402.20.21
2402.20.22
2402.20.23
2402.20.24
2402.90.00
2402.90.10
2402.90.20
Others
Bidi
All types of Cigar
24.03
2403.19.10
2403.91.00
2403.99.10
2403.99.20
2403.99.23
8528.72.00
8528.72.10
8528.72.90
8529.10.90
8529.90.10
Rs. 75 per M
Rs. 84 per M
Rs. 11 per
Rs. 12 per
stick
stick
Other manufactured tobacco and manufactured tobacco
substitutes; homogenized or reconstituted tobacco; tobacco
extracts and Essences-Others
Pipe Tobacco
Rs. 900 per
Rs. 1008 per
kg
kg
Homogenized or reconstituted Rs. 205 per kg Rs. 230 per
tobacco
kg
Jarda, Khaini, Snuff, Ghutka and
Rs. 375 per kg Rs. 420 per
similar preparations containing
kg
chewing tobacco
Packed chewing tobacco, to be
Rs. 205 per kg Rs. 230 per
mixed in lime, put up for retail sale
kg
Cut tobacco, dust tobacco not for
Rs. 205 per kg Rs. 230 per
retail sale
kg
Reception apparatus for television, whether or not incorporating
radio-broadcast receivers or sound or video recording or
reproducing apparatus; Other, color:
Of unassembled condition
5%
10%
Other-television
5%
10%
Parts suitable for use solely or
principally with the apparatus of
headings 85.25 to 85.28
Of television receiver
15%
10%
22
Existing Provision
Revised Provision
Revised Provision
Tax rebate shall be granted by
Fifteen percent on the tax
exempt on the manufacturing,
tourism
service,
hydropower
generation,
distribution
and
distribution industries enlisted in
the stock exchange and the entities
set forth in Section 11(3c).
Existing Provision
Revised Provision
23
institutions;
insurance
companies) that intends to be
disposed upon being merger with
same nature of entity shall have
to give a letter of intent to be
merged to the Inland Revenue
Department no later than the last
month of Asadh of the year 2075.
Section
Existing Provision
Revised Provision
Section 47A (7) An entity (banking and financial An entity (banking and financial
24
institutions;
insurance
companies) that intends to be
disposed upon being merger with
same nature of entity shall have
to fulfill no later than the last
month of Asadh 2076.
Penalty to accomplice
Section
Existing Provision
Revised Provision
Section 127 Any person who intentionally aids Any person who intentionally
Revised Provision
1% Social Security Tax is levied on income
of 350,000 and 4,00,000 for single
and couple respectively. Such Tax shall be
deposited into Social Security Fund.
25
26
If Assessed as Couple
Fiscal Year 2072/73
Income slab
Rate of tax
First Rs. 300,000
1%
Next Rs. 100,000
15%
Above 400,000
25%
If
the
taxable 40% additional tax
income is above Rs on the tax amount
2,500,000
calculated
under
25% slab above
(applicable only in
the income above
2,500,000)
Provision of 10% exemption to female is
not made to married female employees.
27
28
FY 2073/74
0.25% of turnover
0.75% of turnover
2% of turnover
Term of
Punishment
Not Exceeding 2
months
2-6 Months
4-12 Months
8-24 Months
1- 3 Years
2 - 5 Years
Amount in
Controversy (NPR)
25,000-100,000
0.10 - 0.50 Million
0.50 - 2.5 Million
2.5 - 5 Million
5 - 10 Million
> 10 Million
Revised Provision
If any person commits or attempts to
commit export smuggling or import
smuggling of any goods or exports or
imports or attempts to export or import
any goods through any route other than
the route so prescribed under Section 3
that such goods are to be exported or
imported only through that route, the
Customs Officer may forfeit such
goods if amount of controversy is
Rs. up to 1 crore and the district
court may forfeit such goods if
amount of controversy is more
than 1crore, and impose a fine equal to
the amount in controversy of such goods
or imprisonment as follows or both
punishments:
Term of
Amount in
Punishment
Controversy (NPR)
Not Exceeding 1
month
1 - 2.5 Million
1-3 Months
2.5 - 5 Million
3-12 Months
5 - 10 Million
1- 2 Years
10 - 30 Million
2-5 Years
> 30 Million
29
Additional Provisions
1. Section 88 A : Confidentiality
No person shall disclose any information regarding valuation of custom duty and
personal information submitted by importer or exporter. Notwithstanding anything
contained in this section, such information may be disclosed in following
circumstances:
During Investigation by Competent Authority
During the process of Audit,
If necessary in legal proceedings
30
Heading
9.01
22.03
22.04
22.05
22.08
Sub
heading
Description of Product/Goods
or Service
Coffee, whether or not
roasted or decaffeinated;
coffee husks and skins;
coffee substitutes
containing coffee in any
proportion
0901.11.00 Not decaffeinated
0901.12.00 -Decaffeinated
Beer made from malt.
2203.00.00 Beer made from malt.
Wine of fresh grapes,
including fortified wines;
grape must other than that
of Heading 20.09.
2204.10.00 Sparkling wine
Other wine; grape must
with fermentation
prevented or arrested by
the addition of alcohol
2204.21.00 In container containing 2 ltr or
less
2204.29.00 Others
2204.30.00 Other grape must
Vermouth and other wine
of fresh grapes flavored
with plants or aromatic
substances.
2205.10.00 In containers holding 2 L or
less
2205.90.00 Other
Undenatured ethyl alcohol
of an alcoholic strength by
volume of less than 80%
vol; spirits, liqueurs and
other spirituous beverages
2208.20.10 All kinds of alcoholic fluids
including spirits used as raw
material of wine or brandy
2208.20.90 Other
Whiskies
2208.30.10 Alcoholic fluids including
spirits used as raw materials of
whisky
2208.30.90 Other
31
Existing Tariff
Revised Tariff
10%
10%
20%
20%
2208.40.10
2208.40.90
2208.50.10
2208.50.90
2208.60.10
2208.60.90
2208.70.10
2208.70.90
27.1
2710.19.60
27.16
49.07
3921.90.00
3921.90.10
3921.90.90
4907.00.00
15%
30%
15%
10%
20%
15%
15%
Heading
Sub heading
5.11
0511.99.10
25.01
2501.00.90
2716.00.00
30.02
3002.90.10
30.06
3006.10.00
33
Existing
Tariff
Revised
Tariff
5%
Nil
5%
15%
Nil
Nil
10%
5%
10%
5%
3006.20.00
3006.30.00
31.01
3101.00.00
31.02
3102.10.00
3102.21.00
3102.29.00
3102.30.00
3102.40.00
3102.50.00
3102.60.00
3102.80.00
3102.90.00
31.03
3103.10.00
3103.90.00
31.04
3104.20.00
3104.30.00
3104.90.00
31.05
10%
10%
5%
5%
20%
Nil
20%
Nil
20%
20%
20%
Nil
Nil
Nil
20%
Nil
20%
20%
Nil
Nil
20%
Nil
20%
Nil
20%
20%
Nil
Nil
20%
20%
20%
Nil
Nil
Nil
3105.10.00
3105.20.00
3105.30.00
3105.40.00
3105.51.00
3105.59.00
3105.60.00
38.22
3105.90.00
3822.00.00
39.18
3918.10.10
39.2
3920.99.00
3920.99.10
3920.99.90
39.21
39.26
3926.90.10
20%
Nil
20%
Nil
20%
Nil
20%
Nil
20%
20%
20%
Nil
Nil
Nil
20%
10%
Nil
5%
30%
15%
15%
20%
15%
5%
Nil
40.14
49.01
49.02
49.03
49.04
49.1
50.01
51.01
51.08
51.09
5%
Nil
5%
5%
Nil
Nil
5%
Nil
5%
5%
5%
Nil
Nil
Nil
10%
Nil
20%
5%
Nil
20%
Nil
5%
5%
Nil
Nil
5%
5%
5%
Nil
Nil
Nil
5%
1%
5%
5%
1%
5%
5%
1%
5109.10.90
5109.90.00
52.01
52.02
5201.00.00
5202.10.00
52.03
52.05
5202.91.00
5202.99.00
5203.00.00
52.07
5207.10.00
66.02
6602.00.00
6602.00.10
6602.00.90
70.18
7018.10.10
71.01
7101.10.00
7101.21.00
7101.22.00
71.02
71.03
Others
Other
Kashmiri Yarn
Others
Cotton, not carded or combed
Cotton waste (including yarn waste
and garneted stock).
Yarn waste
Other
Garneted stock
Other
Cotton, carded or combed.
Cotton yarn (other than sewing
thread), containing 85% or more by
weight of cotton, not put up for retail
sale
Cotton yarn (other than sewing
thread) put up for retail sale
Containing 85% or more by weight of
cotton
Walking-sticks, seat-sticks, whips, riding
crops and the like
Stick used by blind people
Others
Glass beads, imitation pearls, imitation
precious or semi-precious stones and
similar glass small wares, and articles
thereof other than imitation jewelry; glass
eyes other than prosthetic articles;
statuettes and other ornaments of lamp
worked glass, other than imitation jewelry;
glass microspheres not exceeding 1 mm in
diameter.
Bangles, Tika Tikuli & beads
Pearls, natural or cultured, whether
or not worked or graded but not
strung, mounted or set; pearls,
natural or cultured, temporarily
strung for convenience of transport
Natural pearls
-Cultured pearls:
-Unworked
Worked
Diamonds, whether or not worked,
but not mounted or set.
Precious stones (other than
diamonds) and semi-precious
stones, whether or not worked or
graded but not strung, mounted or
37
5%
5%
10%
1%
5%
Nil
15%
Nil
15%
15%
15%
5%
Nil
Nil
Nil
1%
5%
1%
5%
Nil
5%
5%
Nil
5%
1%
5%
5%
5%
1%
1%
1%
5%
1%
71.04
71.06
71.13
7113.19.00
82.01
8201.10.00
8201.10.10
8201.10.90
8201.50.00
8201.90.00
8201.90.10
8201.90.90
84.13
8413.70.00
8413.70.11
8413.70.90
84.24
5%
1%
30%
15%
5%
5%
1%
5%
1%
5%
1%
5%
15%
1%
15%
8424.81.00
84.32
84.33
84.34
84.35
84.36
84.37
84.38
8438.50.00
8438.60.00
8438.80.10
84.52
85.02
8502.11.00
8502.11.10
5%
5%
1%
1%
5%
1%
5%
5%
1%
1%
5%
1%
5%
1%
5%
1%
5%
1%
5%
1%
5%
1%
15%
15%
8502.11.90
8502.11.12
8502.11.13
85.28
8528.72.10
87.01
8701.10.10
8701.10.90
87.02
8702.90.10
8702.90.11
8702.90.19
8702.90.20
8702.90.21
8702.90.29
8702.90.30
8702.90.31
8702.90.39
8702.90.90
8702.90.91
8702.90.99
87.03
8703.90.11
8703.90.19
8703.90.90
87.04
8704.22.90
Others
Of an output exceeding 75 kVA but not
exceeding 375 kVA
Of an output exceeding 375 kVA
Monitors and projectors, not
incorporating television reception
apparatus; reception apparatus for
television, whether or not
incorporating radio-broadcast
receivers or sound or video
recording or reproducing apparatus.
-Other, color
Of unassembled condition
Others
Tractors (other than tractors of
87.09)
Power trailers, Mini trailers
Others
Motor vehicles for the transport of
ten or more persons, including the
driver
Buses (with a capacity more than 25
seats)
Electrically operated
Others
Mini Buses (with a capacity 15- 25
seats)
Electrically operated
Others
Microbuses (with a capacity 11- 24
seats)
Electrically operated
Others
Jeep, Car and Van
Electrically operated
Others
Motor cars and other motor vehicles
principally designed for the
transports of persons (other than
those of Heading 87.02), including
station wagons and racing cars
Electrically operated
Three Wheelers
Other
Others
Motor vehicles for the transport of
goods
Exceeding 5 tons but not exceeding 20
tons-others
40
15%
1%
1%
15%
1%
30%
30%
20%
20%
5%
5%
1%
1%
30%
1%
30%
30%
1%
30%
30%
1%
30%
80%
10%
80%
30%
80%
80%
30%
10%
10%
80%
8704.22.91
8704.22.92
8704.22.93
8704.22.99
8704.90.00
8704.90.10
8704.90.90
87.05
8705.30.00
87.11
8711.90.00
8711.90.10
8711.90.90
87.13
8713.10.00
89.03
8903.91.00
90.21
9021.10.00
9021.31.00
9021.39.00
9021.40.00
41
1%
10%
10%
30%
30%
1%
30%
10%
1%
30%
10%
30%
5%
Nil
15%
1%
5%
Nil
5%
5%
5%
Nil
Nil
Nil
Heading
SubHeading
7108.11.00
Description of Product/Goods or
Service
Undenatured ethyl alcohol of an
alcoholic strength by volume of
80% vol. or higher; ethyl alcohol
and other spirits, denatured, of
any strength.
-Undenatured ethyl alcohol of an
alcoholic strength by volume of 80%
vol. or higher
Ethyl alcohol and other spirits,
denatured, of any strength
Powder
Others
Unwrought
Semi-manufactured
Gold (including gold plated with
platinum) unwrought or in semimanufactured forms, or in
powder form
Non-Monetary
Powder
7108.12.00
5%
7108.13.00
5%
7108.20.00
Monetary
5%
22.07
2207.10.00
2207.20.00
7106.10.00
7106.91.00
7106.92.00
71.08
42
Existing
Tariff
Revised Tariff
30%
30%
5%
5%
5%
5%
LD Mahat
Managing Partner
Isha Shrestha
Deputy Manager
Email: ldsa@cscpl.com.np
Email: isha.shrestha@cscpl.com.np
43