ACC314 Taxation In Nepal

Taxation In NepalTU Board 2023

XYZ trading company earned net profit Rs 800,000 from its operation. The other details related to its net profit are as following: ➢ Dividend received from Resident Company Rs 80,000 is included in…

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XYZ trading company earned net profit Rs 800,000 from its operation. The other details related to its net profit are as following: ➢ Dividend received from Resident Company Rs 80,000 is included in net profit. ➢ Allowable depreciation Rs 50,000 is not included in net profit. ➢ Repair & Development cost Rs 100,000 is omitted to adjust in net profit ➢ Commission earned Rs 70,000 is not included in above net profit ➢ Previous year Business Loss Rs 90,000 is not adjusted in above net profit. Required: Taxable income and Tax Liability

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