The tax year is the fiscal year i.e. from 16 July to 15 July of the following year.
Taxpayers are required to file the tax returns by 15 October after the end of the relevant tax year.
Advance tax on the basis of estimated total income is required to be paid in 3 instalments of 40%, 70% and 100% on 14 January, 14 April and 15 July.
E-filing is available on the tax authorities dedicated portal (https://web.ird.gov.np/finalD02-3/views/index.php)