 A company contracts with a nursery company, and sends 2 gardeners twice a week to mend the

gardens. Such company sends a PAN bill stating the particular as “Salary of the Gardener” (NRs.
12000*2). How is TDS deducted on it, as a service contract 15% or as wage 1%?
 A company hires a labour for its annual maintenance of the building. On each payment 1 % TDS is
deducted, however, in the year end, it is noted that the total wage paid to such labour amounts
to NRs. 500,000. Does the payment later considered on slab base or not?
 A company gives advance of NRs. 1,000,000 for maintenance of machineries, however the
engineer provides the bill in the next year same as amount of advance and expense is booked on
the basis of the bill. When is the impact of TDS to be shown in the above case?
 What is ATR? How can we use ATR for audit purpose?
 TDS on employment income
 How can we fill tds return online.
 TDS implication on right share
 TDS implication on bonus share.
 Is TDS applicable on advertisement and electricity practically (example Nepal Electricity Authority
 If the person has two proprietorship business (one business selling goods more than 50 lakhs
and another consultancy having turnover less than 20 lakhs). Should the consultancy business
get registered in VAT?

 Reason behind not withholding tax in case of one-time purchase?

 Reason behind not withholding tax in case of advertisement where there is no involvement with
agent?
 Bonus of 2073 has not been distributed in 2074, however TDS has been deducted in 2074. While
coming to 2075, bonus has been paid. In 2075, TDS rate has been differed. Should the differed
TDS have to be adjusted?

 TDS for part time employees? Treatment of PF/CIT deduction of part time employees.
 In training program of NGO, DSA is paid to participants. Is TDS needed to be deducted? If yes,
Why? If no Why? If participants stay for 3-4 days at place, is TDS needed to be deducted (is It of
Reimbursement nature)?

My queries

 What is dividend stripping?

 IS TDS @ 5% required for the repatriation of Dividend obtained by FDI after deduction of
Dividend tax of 5% u/s 54?
 Rent paid to Natural person not operating business is out of the scope of income tax from FY
2075/76 as per sec 88 but why it is mentioned as final withholding U/S 92 ?
 What does other contract payment made to non resident attracting 5% TDS means in sec 89 ? Is
it mean contract related to repair of aircraft only or repair of other as well ?
 How is Disallowed interest u/s 14.2 treated in next year? Is it included in interest exp before
calculating ATI of after calculating ATI ?

 How to treat if asset is purchased in Rs 25,000 whose actual price is 50,000 ? How to treat govt
grants received against fixed assets in tax ? Does tax recognize the treatment of NAS regarding
this subject matter.

 Is Excess expenses booked because of Gross up of TDS is allowable as deduction ?

 Treatment of Deferred tax on addback of Fixed Assets ?

 Why the loan processing fee and valuation fee is treated as outgoing of loan instead of
deduction as exp ?
 Is remote area allowance applicable to employed staff only or other natural person having
business as well ? What does word sfof{/t mean in this provision.?
 Should the medical and accidental insurance premium paid by the entity on behalf of its staff be
included in income of staff or not ?
 Why there is different treatment of LLP (sec59) in tax manual and in practice.
 Why do we deduct TDS on the service fee paid to foreign party even if the service is provided in
foreign land. Isn’t it against norms of sex 67 ?
 Do we need to revalue the TDS payable booked against expenses paid to foreign party at the time
of payment of TDS to IRD and foreign party ?
 Prize obtained by employee in relation to employment ? clarification of example in tax manual.
 Is the auditor liable to calculate fees as per sec 117 and interest as per sec 119 on non submission
of TDS return and non payment of TDS to IRD.
 Is invoice date or date of consumption of service considered as expenses u/s 13?
 Can excess TDS paid on income from employment setoff in next year’s tax liability ?
 Is the entity liable to ensure the submission of tax return by recipient of accommodation and
vehicle facility if the recipient is non employee ?
 Why the fee u/s 117 for non submission of annual return calculated considering as part of
month as one month instead of daily basis although such provision is not mentioned in the act ?

 Why capital gain tax is levied twice during the disposal of interest in entity. ?
 What does tax period means for calculation of interest u/s 26 of VAT act ?

 Loss carried forward settlement process, if forgot in claim in Annexure 5

 Interest expenses of Vat claiming procedure.