How to Use the Knowledge Centre

Choose Individuals, Businesses & Proprietors, Companies, Employers, NGO/NPO or Accountants & Finance Professionals when you want a starting point relevant to your role. A person or organisation can have more than one role. An employer also needs company, tax and reporting resources; an individual with a business may need more than salary guidance.

Use the twelve topics to narrow the subject. Registration and filing are organised around tasks; tax topics explain the treatment; law and forms help locate original references. Search can find a title or an issue without requiring you to know an internal resource identifier.

Check the taxpayer or entity covered, the income year or effective date and any stated assumptions. A worked example illustrates the facts described in it. If your transaction differs, identify which conditions need a separate answer instead of replacing the example’s numbers only.

Use the contents list to move to the relevant section. Topics, questions and article sections can open or close independently. Expand all provides a continuous reading view; Collapse all makes the page easier to scan. Following a contents link reopens a closed section.

The selector offers English, Nepali or bilingual reading where the page has both versions. Bilingual reading places the paired explanations together. Where a translation is not yet available, a notice identifies the English content rather than implying that it has been translated.

Official linked documents retain the language and version issued by the authority. A CMA translation is explanatory and should be read with the authoritative instrument where wording matters. Additional languages will be added after their content and review are prepared.

Open the cited authority document and note the version and provision. Source-check status distinguishes a document or principal claim checked from an unresolved application question. A page-update date is an editorial date; it is not automatically a professional legal-review date.

Open Latest update on an article or resource guide to see its current update details. For a historical transaction, use the relevant year or earlier source set rather than assume that the latest explanation applied at the time.

Retain the computation, records, official form or submission, acknowledgement and payment evidence for the actual task. A portal link or calculator result is not evidence that you completed a filing. If a source or eligibility point is marked for review, resolve that point before relying on the treatment in a live transaction.