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 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.