Topic resources
Banks, BFIs, Insurance & Regulated Financial-sector Overview
Browse the guidance and official references below for Banks, BFIs, Insurance & Regulated Financial-sector Overview. The linked articles explain their coverage and any conditions that need checking for your case.
Open the retained NRB Unified Directives 2082 archive for the original Nepali text, English reference translations and downloadable documents. The archive has its own source-edition notes; check later amendments before applying it.
Official references
- Nepal Rastra Bank — Official website
- SEBON Regulations
- NIA — Directives
- ASB Notices
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- Nepal Insurance Authority — NFRS 17 Implementation Guidelines 2083
- IRD — Entity income-tax rates, FY 2083/84
Check the source and period
Use the law and instructions for the relevant year and transaction date.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.