ACC314 Taxation In Nepal

Taxation In NepalTU Board 2023

An individual running special industry furnished the following information regarding its assets under Block D. ➢ Opening depreciation base 1,000,000 ➢ Addition during the year: • Marga Rs 600,000 •…

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An individual running special industry furnished the following information regarding its assets under Block D. ➢ Opening depreciation base 1,000,000 ➢ Addition during the year: • Marga Rs 600,000 • Chaitra Rs 900,000 • Ashad Rs 300,000 ➢ Disposal during the year Book value at opening date Rs 500,000, cash disposed value Rs 600,000 Required: Allowable Depreciation for the income year.

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