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Alpine Law Associates is the leading full-service law firm encompassing a wide range of legal practices located in Kathmandu, Nepal. It consists of a team of the country's best lawyers, each with expertise in their respective fields, tailored to meet clients' specific needs.

Office Address

Anamnagar-29, Kathmandu

Phone Number

+977 9841114443

Email Address

[email protected]

Detailed Guide to Income Tax Act of Nepal 2058 (2002): Rules, Rates, Exemptions

Detailed Guide to Income Tax Act of Nepal 2058 (2002): Rules, Rates, Exemptions

The Income Tax Act of Nepal, 2058 (2002), serves as the cornerstone of Nepal’s taxation framework. This comprehensive legislation governs the assessment, collection, and administration of taxes on income earned by individuals, businesses, and foreign entities operating within Nepal. The Act categorizes income into employment, business, and investment, with detailed guidelines on taxable income, allowable deductions, exemptions, and non-deductible expenses. Notable features include progressive tax rates, tax holidays for special industries, deductions for social security payments, and clear provisions for business loss carryforwards. It also promotes compliance via self-assessment and encourages development through tax incentives in key sectors like agriculture, IT, and infrastructure. Designed to ensure fairness and efficiency in tax administration, the Income Tax Act plays a crucial role in Nepal’s fiscal strategy and economic growth. Discover the full legal breakdown, eligibility, and benefits in this detailed guide.

  • July 18, 2025
Company Liquidation Process in Nepal: Types, Laws, and Procedures Explained

Company Liquidation Process in Nepal: Types, Laws, and Procedures Explained

Company liquidation in Nepal is a formal legal process of closing a company and distributing its assets after settling all liabilities. Governed by the Companies Act, 2063 (2006), and the Insolvency Act, 2063 (2006), liquidation can be voluntary—initiated by shareholders, or compulsory—ordered by the court due to insolvency, misconduct, or non-compliance. Voluntary liquidation can be either members’ or creditors’ based, depending on solvency status. The court-ordered liquidation is executed when the company fails to settle debts or operates unlawfully. A licensed liquidator oversees the liquidation process, handling asset sales, debt settlements, legal claims, and final deregistration of the company. Liquidation ensures the company closes transparently and legally, safeguarding the rights of creditors, shareholders, and the public. This comprehensive guide details types, processes, conditions, and the legal framework applicable to liquidation in Nepal. Understand your rights and responsibilities during company closure.

  • July 18, 2025
Religious Crime in Nepal: Laws, Offenses, and Legal Safeguards Explained

Religious Crime in Nepal: Laws, Offenses, and Legal Safeguards Explained

Nepal, a nation known for its religious tolerance, faces emerging challenges with religiously motivated crimes. The Muluki Civil Code, 2074 (Part 2, Chapter 10, Sections 155–159), outlines legal safeguards against religious offenses, including hate speech, forced conversions, vandalism of sacred sites, and obstruction of traditional rituals. Offenders can face penalties such as fines, imprisonment, and in the case of foreign nationals, deportation. The legal framework ensures respect for all religious communities while penalizing acts that threaten social harmony. Alpine Law Associates provides comprehensive legal services in religious offense cases, including consultation, complaint filing, court representation, mediation, and protection of religious freedoms. Addressing these sensitive issues requires both legal enforcement and active promotion of mutual respect among different faiths. This article offers a detailed overview of the laws, penalties, and available legal assistance to safeguard Nepal’s cultural pluralism and religious harmony.

  • July 18, 2025