1. AMNESTY AND RELIEF PACKAGES IN TAX

SPECIAL PROVISION FOR FREIGHT CHARGES/RENT CHARGES ON TRANSPORT VEHICLES

If a transport service provider has rented transport vehicles (and has used in the business of the transport services), in fiscal years 2078/79, 2079/80, or 2080/81 from a natural person and the payment of rent for those vehicles has been made deducting tax at source (TDS) under Section 88(1)(8) of the Income Tax Act, 2058, The amount paid as rent charges shall be considered deductible from the taxable income of the respective fiscal year, irrespective of the necessary documentation (including PAN invoices) is not maintained.

SPECIAL PROVISION FOR TRANSFER OF PROVIDENT FUND CONTRIBUTIONS

1. Pursuant to the Income Tax Act, 2058, contributions deposited in an existing provident fund by the contributor must be transferred by Ashad end, 2083 to one of the following approved institutions:
   a. Employees Provident Fund (under the Employees Provident Fund Act, 2019)
   b. Citizen Investment Trust (under the Citizen Investment Trust Act, 2047)
   c. Social Security Fund (under the Contribution-based Social Security Act, 2074)
   d. Retirement Fund (under the Retirement Fund Act, 2075)
2. If the provident fund contributions and interest are transferred as a lump sum to one of the above-approved institutions within the prescribed time, such transferred amount shall not be subject to withholding tax under the Income Tax Act, 2058.

WAIVER OF PENALTY, FINE, FEE, AND INTEREST FOR SOCIAL INSTITUTIONS

Community hospitals, health institutions, and transport-related organizations registered under the Association Registration Act, 2034, which have been assessed or reassessed by the concerned tax office under the Value Added Tax Act, 2052, the Income Tax Act, 2058, and applicable Finance Acts for any tax liabilities incurred before 15th Jestha 2082, shall be eligible for a waiver of interest, fines, fees, and penalties related to such taxes if the outstanding amount is fully paid by the end of Poush 2082.