Topic resources
TDS on Payments to Non-residents
Browse the guidance and official references below for TDS on Payments to Non-residents. The linked articles explain their coverage and any conditions that need checking for your case.
Available articles
Official references
- IRD — Natural-person tax rates, FY 2083/84
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- NRB — Foreign Exchange Management Department
- NRB — Foreign-exchange Circular 2/2083–84, 5 October 2026
- NRB — Foreign-exchange Circular 12/2082–83, 9 June 2026
Check the source and period
Select the fiscal-year edition that applies to your transaction. Keep earlier editions for historical work.
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.