chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
371 Added by the Economic Act, 2076. 372 Amended by the Economic Act, 2072, and continued with amendments by subsequent Economic Acts, and amended by the Economic Act, 2075.

(1) Provision of the original Act: "97. Return not required: Except if the Department gives a written order, none of the following persons shall be required to submit an income return for any income year under Section 96:-

(a) Any person liable to pay tax among those mentioned in clause (a) of Section 3 in that income year,

(b) A person mentioned in clause (c) of Section 3 in that income year, or

(c) Any resident natural person to whom subsection (3) of Section 4 applies in that income year."

(2) Provision as amended and continued by the Economic Act, 2072: "97 Return not required: (1) Except if the Department gives an order in writing or publishes a public notice, none of the following persons shall be required to submit an income return for any income year under Section 96:-

(a) Any person liable to pay tax among those mentioned in clause (a) of Section 3 in that income year,

(b) A person mentioned in clause (c) of Section 3 in that income year,

(c) Any resident natural person to whom subsection (3) of Section 4 applies in that income year, or

(d) A natural person who is an owner of a vehicle depositing tax under subsection (13) of Section 1 of Schedule-1.

(2) Notwithstanding anything contained in subsection (1), if a natural person has income exceeding forty lakh rupees in any income year, he shall submit an income return under Section 96 of the Act.

(3) In addition to income required to be included under subsection (2), the person required to submit a return shall also include income derived from professional exemption facilities under clause (d) of Section 5, subsection (3) of Section 7, clause (a) of subsection (3) of Section 8, clause (a) of subsection 3 of Section 9, and Section 11 of the Act. Provided that meeting allowance and interest income shall not be included.

(4) From the income determined under subsection (3), income under clause (c) of Section 3 of the Act and income exempt from tax under Section 11 shall be deducted.
Provided that meeting allowance and interest income shall not be included.

(4) From the income determined under subsection (3), income under clause (c) of Section 3 of the Act and income exempt from tax under Section 11 shall be deducted. Provided that meeting allowance and interest income shall not be deducted.

(5) The format of the income return to be submitted under subsection (2) shall be as prescribed by the Inland Revenue Department."

(3) By the Economic Act, 2075, in the provision of clause (d) of subsection (1) as amended and continued by the Economic Act, 2072, after the words "owner of the vehicle" the words "other than a sole proprietorship firm" were inserted, and clause (e) was added after clause (d), and the amendment was continued as before. 373 Added by the Economic Act, 2079. 374 Added by the Economic Act, 2082. 375 The words "Inland Revenue" were omitted by the Economic Act, 2080. 376 Amended by the Economic Act, 2064, and continued with amendments by subsequent Economic Acts, and amended by the Economic Act, 2075. Provision of the original Act: "(2) Notwithstanding anything contained in subsection (1), in the circumstances mentioned in subsection (5) of Section 96, the Department may fairly determine the tax of that person based on the following amounts:-

(a) The amounts mentioned in sub-clauses (1), (2), (3) and (4) of clause (a) of subsection (2) of Section 96 for any income year or part of that year, and

(b) The amount remaining to be deposited under sub-clause (5) of clause (a) of subsection (2) of Section 96 for any income year or part of that year."

377 Amended by the Economic Ordinance, 2060, and continued with amendments by subsequent Economic Acts, and amended by the Economic Act, 2075. Previously contained the words "of seven days". 378 Added by the Economic Act, 2081. 379 Omitted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. 380 The word "Tax" was omitted by the Economic Ordinance, 2059. 381 Amended by the Judicial Administration Act, 2073. Previously contained the word "Appellate Court". 382 Added by the Economic Act, 2063, and amended by the Economic Act, 2068. Previous provision: "110ka. Collection of arrears tax in installments: If a person makes a written request to pay the arrears amount in installments before instituting a case under Section 111, the Tax Officer may approve payment in installments by granting a reasonable period."
383 Added by the Economic Act, 2075. 384 Added by the Economic Act, 2076. 385 Amended by the Economic Ordinance, 2062.
384 Added by the Economic Act, 2076. 385 Amended by the Economic Ordinance, 2062. Provision of the original Act: "(3) A person shall submit an application to the Department as prescribed to obtain a refund under subsection (1)."
386 Omitted by the Economic Act, 2062. Provision added and continued by the Economic Act, 2081 before omission: (8) The amount collected under subsection (7) of Section 9ka. in any income year, when adjusted against the annual tax liability payable for that same year, any excess amount shall not be carried forward to the next income year or refunded. 387 Added by the Economic Act, 2064, and continued by subsequent Economic Acts, and further added by the Economic Act, 2075. 388 Added by the Economic Ordinance, 2059 (2059.1.22), and continued by subsequent Economic Acts, and amended by the Economic Act, 2075. 389 Amended by the Economic Act, 2079. Before amendment, contained the word "Complaint". 390 Amended by the Economic Act, 2073, and amended by the Economic Act, 2075.
(1) Provision of the original Act: "(6) Notwithstanding anything contained in subsection (5), the provision of that subsection shall not apply until fifty percent of the tax payable is paid."
(2) Provision continued by the Economic Ordinance, 2060: "(6) When filing an appeal against a decision under clause (e) of subsection (1) of Section 114, fifty percent of the tax remaining unpaid shall be deposited as security."
(3) This subsection was omitted by the Economic Ordinance, 2061, and not continued by subsequent Economic Acts, so the provision of the original Act remained.
(4) By the Economic Act, 2063, the words "fifty percent" were replaced with "one-third", and by the Economic Act, 2064, the words "fifty percent of the tax payable" were replaced with "the entire amount of undisputed tax and one-third of disputed tax", and continued as amended. 391 Amended by the Economic Act, 2076. Previously contained the word "one-third". 392 Amended by the Economic Act, 2076. (1) Provision of the original Act: "(8) If the Department fails to notify the applicant of its decision on the application within ninety days from the date of filing the application under subsection (1), the applicant may register such information in the Department and deem the application to have been rejected by the Department."
(2) Amended by the Economic Ordinance, 2061, by inserting the words "within sixty days". 393 Amended by the Economic Act, 2076. (1) Provision of the original Act: "(9) The concerned applicant shall inform the Department in writing that the application is deemed to have been rejected under subsection (8).
Previously contained the words "two thousand rupees". 400 Amended by the Economic Act, 2077. 401 Amended by the Economic Act, 2081. Previously contained the words "at the rate of one hundred rupees per month". 402 Amended by the Economic Act, 2081. Previously contained the words "at the rate of one hundred rupees per month". 403 Added by the Economic Act, 2071, and omitted by the Economic Act, 2075. 404 Added by the Economic Act, 2082. 405 Amended by the Economic Act, 2066, and continued by subsequent Economic Acts, and amended by the Economic Act, 2075. (1) Provision of the original Act: "(1) If a person fails to maintain records required under Section 81 for any income year, such person shall be charged a fee of the amount that is the higher of one point five percent per annum of the assessable amount computed without deducting any amount deductible and including any amounts required to be included for that income year, or one thousand rupees per month."
406 Amended by the Economic Act, 2075. Provision of the original Act: "(3) If a person deducting advance tax fails to submit a return under subsection (1) of Section 90, such person shall be charged a fee of an amount at the annual rate of one point five percent of the tax amount required to be deducted for each month and part of a month from the date the return was due until the date of such filing."
407 Amended by the Economic Ordinance, 2062. (1) Provision of the original Act: "118.
Interest payable if estimated tax paid in installments is lower: (1) If the installment tax amount deposited by a person under clause (a) of this subsection is less than the installment tax amount required to be deposited under clause (b), interest under subsection (2) shall be payable on such shortfall:-
(a) The estimated or revised tax amount calculated under Section 95 in respect of installment tax required to be deposited under Section 94 by a person required to deposit installment tax in any year,
(b) An amount equal to ninety percent of the tax amount required to be deposited by a person mentioned in clauses (a) and (b) of Section 3 for that year.
(2) A person under subsection (1) shall be charged interest at the normal interest rate for each month and part of a month from the date the first installment of that year was due to be paid until the date tax is determined and payable under Section 99.
(3) If the amount under clause (a) exceeds the amount under clause (b), interest at the normal rate under subsection (2) shall be charged on the excess amount for each period:-
(a) Ninety percent of the total amount required to be paid as installments for each installment period in any income year if the estimate or revised estimate of that person was correct,
(b) The amount of installments paid in that income year."
(2) Provision as amended by the Economic Ordinance, 2060: "118.
Interest payable if estimated tax paid in installments is lower: (1) If the amount under clause (b) exceeds the amount under clause (a) in respect of the installment amount required to be deposited under Section 94 by a person in any income year, interest under subsection (2) shall be payable on such excess:-
(a) The amount of each installment paid by such person in any income year,
(b) Eighty percent of the tax amount required to be paid as installments for each installment period in that income year if the estimate or revised estimate of the total amount required to be paid as installments was correct, or if not correct, for each installment period of the tax amount required to be deposited by a person mentioned in clauses (a) and (b) of Section 3.
(2) A person under subsection (1) shall be charged interest at the normal interest rate for each month and part of a month from the date such installment was due to be paid in that year until the date under Section 99 for such excess amount.
(3) Notwithstanding anything contained in subsection (2), interest at the normal interest rate shall be charged on such excess amount under that subsection for each month and part of a month from the date tax is determined under Section 99 until the date the tax is payable."
408 By the Economic Act, 2067, the words "eighty percent" were amended to "ninety percent", and such provision was continued as amended by the Economic Act, 2075. 409 Amended by the Economic Act, 2067, and continued by subsequent Economic Acts, and amended by the Economic Act, 2075. Provision of the original Act: "(3) The withholding agent shall not recover by collection from the person from whom advance tax is deducted the interest payable due to his non-compliance with subsection (4) of Section 90."
410 Added by the Economic Act, 2068, and continued by subsequent Economic Acts, and amended by the Economic Act, 2075. Amended by the Economic Act, 2081. Previously added by the Economic Ordinance, 2062 (Magh), and continued by subsequent Economic Acts, and amended by the Economic Acts, 2073 and 2075, the previous provision was:
"119ka. Fee leviable: Except as otherwise provided in this Act, a person who fails to comply with any provision of this Act or the rules made under this Act shall be liable to a fee of five thousand rupees to twenty-five thousand rupees."411 Amended by the Economic Act, 2067. Previously contained the words "in Chapter 23".412 The provision as amended by the Economic Act, 2067 was continued by subsequent Economic Acts, and amended by the Economic Act, 2075.
Previously contained the words "in Chapter 23".412 The provision as amended by the Economic Act, 2067 was continued by subsequent Economic Acts, and amended by the Economic Act, 2075. Provision of the original Act: "Explanation: For the purpose of this Section, 'any information or details given to the Department' means the details mentioned in the explanation to Section 120."413 Added by the Economic Act, 2073, and continued, and amended by the Economic Act, 2075.414 Added by the Economic Act, 2073, and continued, and amended by the Economic Act, 2075.415 Added by the Ordinance made

(घ) यदि करयोग्य आय पच्चीस लाख रुपैयाँभन्दा बढी छ भने, अतिरिक्त करयोग्य आयको रकममा खण्ड (ग) बमोजिम लागू हुने कर दरमा थप चालीस प्रतिशत, तर एकलौटी फर्म दर्ता भएका करदाताको हकमा उपरोक्त खण्ड (क) बमोजिम एक प्रतिशत कर लाग्ने छैन । (९) आर्थिक ऐन, २०७१ द्वारा संशोधन:

(क) यदि रोजगारीको करयोग्य आय दुई लाख पचास हजार रुपैयाँसम्म छ भने एक प्रतिशत कर लाग्ने । (ख) यदि करयोग्य आय दुई लाख पचास हजार रुपैयाँभन्दा बढी तर तीन लाख पचास हजार रुपैयाँसम्म छ भने, खण्ड (क) बमोजिम दुई लाख पचास हजार रुपैयाँसम्म दुई हजार पाँच सय रुपैयाँ र दुई लाख पचास हजार रुपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत,
(ग) यदि करयोग्य आय तीन लाख पचास हजार रुपैयाँभन्दा बढी छ भने, खण्ड (ख) बमोजिम तीन लाख पचास हजार रुपैयाँसम्म सत्र हजार पाँच सय रुपैयाँ र तीन लाख पचास हजार रुपैयाँभन्दा बढी करयोग्य आयमा पच्चीस प्रतिशत, र
(घ) यदि करयो
ग्य आय पच्चीस लाख रुपैयाँभन्दा बढी छ भने, अतिरिक्त करयोग्य आयको खण्ड (ग) बमोजिम लागू हुने कर दरमा थप चालीस प्रतिशत अतिरिक्त कर । तर एकलौटी फर्म दर्ता भएका करदाताको हकमा खण्ड (क) बमोजिम एक प्रतिशत कर लाग्ने छैन । (१०) आर्थिक ऐन, २०७३ द्वारा संशोधन:
(क) यदि रोजगारीको करयोग्य आय तीन लाख पचास हजार रुपैयाँसम्म छ भने एक प्रतिशत कर लाग्ने,
(ख) यदि करयोग्य आय तीन लाख पचास हजार रुपैयाँभन्दा बढी तर चार लाख पचास हजार रुपैयाँसम्म छ भने, खण्ड (क) बमोजिम तीन लाख पचास हजार रुपैयाँसम्म तीन हजार पाँच सय रुपैयाँ र तीन लाख पचास हजार रुपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत,
(ग) यदि करयोग्य आय चार लाख पचास हजार रुपैयाँभन्दा बढी छ भने, खण्ड (ख) बमोजिम चार लाख पचास हजार रुपैयाँसम्म अठार हजार पाँच सय रुपैयाँ र चार लाख पचास हजार रुपैयाँभन्दा बढी करयोग्य आयमा पच्चीस प्रतिशत, र
(घ) यदि करयोग्य आय पच्चीस लाख रुपैयाँभन्दा बढी छ भने, अतिरिक्त करयोग्य आयको खण्ड (ग) बमोजिम लागू हुने कर दरमा थप चालीस प्रतिशत अतिरिक्त कर । तर एकलौटी फर्म दर्ता भएका करदाताको हकमा र निवृत्तभरण बापतको आयमा उपरोक्त खण्ड (क) बमोजिम एक प्रतिशत कर लाग्ने छैन । (११) आर्थिक ऐन, २०७६ द्वारा संशोधन:
(क) यदि रोजगारीको करयोग्य आय चार लाख रुपैयाँसम्म छ भने एक प्रतिशत,
(ख) यदि करयोग्य आय चार लाख रुपैयाँभन्दा बढी तर पाँच लाख रुपैयाँसम्म छ भने , खण्ड (क) बमोजिम चार लाख रुपैयाँसम्म चार हजार रुपैयाँ र चार लाख रुपैयाँभन्दा बढी करयोग्य आयमा दश प्रतिशत,

(ग) यदि करयोग्य आय पाँच लाख रुपैयाँभन्दा बढी तर सात लाख रुपैयाँसम्म छ भने, खण्ड (ख) बमोजिम पाँच लाख रुपैयाँसम्म चौध हजार रुपैयाँ र पाँच लाख रुपैयाँभन्दा बढी करयोग्य आयमा बीस प्रतिशत,

(घ) यदि करयोग्य आय सात लाख रुपैयाँभन्दा बढी तर बीस लाख रुपैयाँसम्म छ भने, खण्ड (ग) बमोजिम सात लाख रुपैयाँसम्म चौवन्न हजार रुपैयाँ र सात लाख रुपैयाँभन्दा बढी करयोग्य आयमा तीस प्रतिशत, र

(ङ) यदि करयोग्य आय बीस लाख रुपैयाँभन्दा बढी छ भने, अतिरिक्त करयोग्य आयको खण्ड (ग) बमोजिम लागू हुने कर दरमा थप बीस प्रतिशत अतिरिक्त कर । तर एकलौटी फर्म दर्ता भएका करदाताको हकमा, निवृत्तभरण बापतको आय, निवृत्तभरण कोष र योगदानमा आधारित सामाजिक सुरक्षा कोषमा योगदान गर्ने प्राकृतिक व्यक्तिको आयमा खण्ड (क) बमोजिमको कर लाग्ने छैन । ४२५ आर्थिक ऐन, २०८० द्वारा थप । ४२६ आर्थिक ऐन, २०८० द्वारा संशोधन । साविकमा रहेको व्यवस्था: बीस लाख रुपैयाँभन्दा बढी करयोग्य आय भएमा बढी भएजति करयोग्य आयको खण्ड (घ) बमोजिम लागेको करको दरमा थप बीस प्रतिशत अतिरिक्त कर । ४२७ आर्थिक ऐन, २०८० द्वारा झिकिएको । (१) साविकमा रहेको व्यवस्था: “तर एकलौटी फर्म दर्ता भएका करदाताको हकमा, निवृत्तभरण बापतको आय, निवृत्तभरण कोष र योगदानमा आधारित सामाजिक सुरक्षा
कोषमा योगदान गर्ने प्राकृतिक व्यक्तिको आयमा खण्ड (क) बमोजिमको कर लाग्ने छैन । ”

(२) आर्थिक ऐन, २०७७ द्वारा संशोधन भई “निवृत्तभरण बापतको आय, निवृत्तभरण कोष र योगदानमा आधारित सामाजिक सुरक्षा कोषमा” भन्ने शब्दहरू कायम गरेको सोभन्दा अघि “निवृत्तभरण बापतको आय र योगदानमा आधारित निवृत्तभरण कोषमा” भन्ने शब्दहरू रहेका । ४२८ आर्थिक ऐन, २०७६ द्वारा संशोधित: संशोधन हुनुअघि देहाय बमोजिम संशोधन भएको:

(१) मूल ऐनको व्यवस्था: “(२) कुनै आय वर्षमा ऐनको दफा ५० बमोजिम छनोट गर्ने कुनै दम्पतीको करयोग्य आयमा यस अनुसूचीको उपदफा (४) को अधीनमा रही देहाय बमोजिमको दरमा कर लाग्नेछ:-

(क) पचहत्तर हजार रूपैयाँसम्म करयोग्य आय भएमा एक प्रतिशत,

(ख) पचहत्तर हजार रूपैयाँभन्दा बढी तर एक लाख पचास हजार रूपैयाँसम्मको करयोग्य आय भएमा पचहत्तर हजार रूपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत,

(ग) एक लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आय भएमा एक लाख पचास हजार रूपैयाँसम्म करयोग्य आयमा रु. ११२५० । - र एक लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आयमा पच्चीस प्रतिशत । (२) आर्थिक अध्यादेश २०५९ द्वारा यस उपदफामा रहेका “पचहत्तर हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “पचासी हजार रूपैयाँ” र “एक लाख पचास हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “एक लाख साठी हजार” भन्ने शब्दहरू राखी संशोधन । (३) आर्थिक अध्यादेश २०६० द्वारा यस उपदफामा रहे का “पचहत्तर हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “एक लाख रूपैयाँ” र “एक लाख पचास हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “एक लाख पचपन्न हजार रूपैयाँ” भन्ने शब्दहरू राखी संशोधन । (४) आर्थिक अध्यादेश २०६१ द्वारा यस उपदफामा रहेका “पचहत्तर हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “एक लाख रूपैयाँ” र “एक लाख पचास हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “एक लाख पचहत्तर हजार रूपैयाँ” भन्ने शब्दहरू राखी संशोधन । (५) आर्थिक अध्यादेश २०६२ द्वारा यस उपदफामा रहेका “पचहत्तर हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “एक लाख रूपैयाँ” र “एक लाख पचास हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “दुई लाख रूपैयाँ” भन्ने शब्दहरू राखी संशोधन । (६) आर्थिक अध्यादेश २०६४ द्वारा यस उपदफामा रहेका “रु.११,२५० । - भन्ने अक्षर र अङ्कको सट्टा “रु.१२,७५० । -, “पचहत्तर हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “एक लाख चालिस हजार रूपैयाँ” र “एक लाख पचास हजार रूपैयाँ” भन्ने शब्दहरूको सट्टा “दुई लाख पच्चीस हजार रूपैयाँ” भन्ने शब्दहरू राखी संशोधन । (७) आर्थिक अध्यादेश २०६६ द्वारा उपदफाको सट्टा देहायको उपदफा (२) राखी संशोधन:

“(२) कुनै आय वर्षमा दफा ५० बमोजिम छनोट गर्ने कुनै दम्पतीको करयोग्य आयमा यस अनुसूचीको उपदफा (४) को अधीनमा रही देहाय बमोजिमको दरमा कर लाग्नेछ:-

(क) दुई लाख रूपैयाँसम्म रोजगारीको करयोग्य आय भएमा एक प्रतिशत कर लाग्ने,

तर एकलौटी फर्म द
र्ता भएका करदाताको हकमा उपरोक्त बमोजिम एक प्रतिशत कर नलाग्ने । (ख) दुई लाख रूपैयाँभन्दा बढी तर तीन लाख रूपैयाँसम्मको करयोग्य आय भएमा उपरोक्त (क) बमोजिम दुई लाख रूपैयाँसम्म रु. २,००० । - र दुई लाख रूपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत र

(ग) तीन लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा उपरोक्त (ख) बमोजिम तीन लाख रूपैयाँसम्म रु.१७,००० । - र तीन लाख रूपैयाँभन्दा बढी करयोग्य आयमा पच्चीस प्रतिशत । ”

(८) आर्थिक अध्यादेश २०६७ द्वारा उपदफा (२) को सट्टा देहायको उपदफा (२) राखी संशोधन:

“(२) कुनै आय वर्षमा दफा ५० बमोजिम छनोट गर्ने कुनै दम्पतीको करयोग्य आयमा यस अनुसूचीको उपदफा (४) को अधीनमा रही देहाय बमोजिमको दरमा कर लाग्नेछ:-

(क) दुई लाख रूपैयाँसम्म रोजगारीको करयोग्य आय भएमा एक प्रतिशत कर लाग्ने,

(ख) दुई लाख रूपैयाँभन्दा बढी तर तीन लाख रूपैयाँसम्मको करयोग्य आय भएमा उपरोक्त (क) बमोजिम दुई लाख रूपैयाँसम्म दुई हजार रूपैयाँ र दुई लाख रूपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत,

(ग) तीन लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा उपरोक्त (ख) बमोजिम तीन लाख रूपैयाँसम्म सत्र हजार रूपैयाँ र तीन लाख रूपैयाँभन्दा बढी करयोग्य आयमा पच्चीस प्रतिशत र

(घ) पच्चीस लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा बढी भएजति करयोग्य आयको खण्ड (ग) बमोजिम लागेको करको दरमा थप चालीस प्रतिशत अतिरिक्त कर लाग्नेछ । तर एकलौटी फर् म दर्ता भएका करदाताको हकमा खण्ड (क) बमोजिम एक प्रतिशत कर नलाग्ने । ”

(९) आर्थिक ऐन २०७० द्वारा उपदफा (२) को सट्टा देहायको उपदफा (२) राखी संशोधन:

“(२) कुनै आय वर्षमा दफा ५० बमोजिम छनोट गर्ने कुनै दम्पतीको करयोग्य आयमा यस अनुसूचीको उपदफा (४) को अधीनमा रही देहाय बमोजिमको दरमा कर लाग्नेछ:-

(क) दुई लाख पचास हजार रूपैयाँसम्म रोजगारीको करयोग्य आय भएमा एक प्रतिशत कर लाग्ने,

(ख) दुई लाख पचास हजार रूपैयाँभन्दा बढी तर तीन लाख पचास हजार रूपैयाँसम्मको करयोग्य आय भएमा उपरोक्त (क) बमोजिम दुई लाख पचास हजार रूपैयाँसम्म दुई हजार पाँच सय रूपैयाँ र दुई लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत,

(ग) तीन लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आय भएमा उपरोक्त (ख) बमोजिम तीन लाख पचास हजार रूपैयाँसम्म सत्र हजार पाँच सय रूपैयाँ र तीन लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आयमा पच्चीस प्रतिशत र

(घ) पच्चीस लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा बढी भए जति करयोग्य आयको खण्ड (ग) बमोजिम लागेको करको दरमा थप चालीस प्रतिशत अतिरिक्त कर लाग्नेछ । तर एकलौटी फर्म दर्ता भएका करदाताको हकमा खण्ड (क) बमोजिम एक प्रतिशत कर लाग्ने छैन । ”

(१०) आर्थिक ऐन २०७१ द्वारा उपदफा (२) को सट्टा देहायको उपदफा (२) राखी संशोधन:

“(२) कुनै आय वर्षमा दफा ५० बमोजिम छनोट गर्ने कुनै दम्पतीको करयोग्य आयमा यस अनुसूचीको उपदफा
(४) को अधीनमा रही देहाय बमोजिमको दरमा कर लाग्नेछ:-

(क) तीन लाख रूपैयाँसम्म रोजगारीको करयोग्य आय भएमा एक प्रतिशत,

(ख) तीन लाख रूपैयाँभन्दा बढी तर चार लाख रूपैयाँसम्मको करयोग्य आय भएमा खण्ड (क) बमोजिम तीन लाखसम्म तीन हजार रूपैयाँ र तीन लाख रूपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत,

(ग) चार लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा खण्ड (ख) बमोजिम चार लाख रूपैयाँसम्म अठार हजार रूपैयाँ र चार लाख रूपैयाँभन्दा बढी करयोग्य आयमा पच्चीस प्रतिशत, र

(घ) पच्चीस लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा बढी भएजति करयोग्य आयको खण्ड (ग) बमोजिम लागेको करको दरमा थप चालीस प्रतिशत अतिरिक्त कर । तर एकलौटी फर्म दर्ता भएका करदाताको हकमा उपरोक्त खण्ड (क) बमोजिमको कर लाग्ने छैन । ”

(११) आर्थिक ऐन २०७३ द्वारा उपदफा (२) को सट्टा देहायको उपदफा (२) राखी संशोधन:

“(२) कुनै आय वर्षमा ऐनको दफा ५० बमोजिम छनोट गर्ने कुनै दम्पतीको करयोग्य आयमा उपदफा (४) को अधीनमा रही देहाय बमोजिमको दरमा कर लाग्नेछ:-

(क) चार लाख रूपैयाँसम्म रोजगारीको करयोग्य आय भएमा एक प्रतिशत,

(ख) चार लाख रूपैयाँभन्दा बढी तर पाँच लाख रूपैयाँसम्मको करयोग्य आय भएमा खण्ड (क) बमोजिम चार लाख रूपैयाँसम्म चार हजार रूपैयाँ र चार लाख रूपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत,

(ग) पाँच लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा खण्ड (ख) बमोजिम पाँच लाख रूपैया ँसम्म उन्नाइस हजार रूपैयाँ र पाँच लाख रूपैयाँभन्दा बढी करयोग्य आयमा पच्चीस प्रतिशत, र

(घ) पच्चीस लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा बढी भएजति करयोग्य आयको खण्ड (ग) बमोजिम लागेको करको दरमा थप चालीस प्रतिशत अतिरिक्त कर । तर एकलौटी फर्म दर्ता भएका करदाताको हकमा र निवृत्तभरण बापतको आयमा उपरोक्त खण्ड (क) बमोजिमको कर लाग्ने छैन । ”

(१२) आर्थिक ऐन २०७५ द्वारा उपदफा (२) को सट्टा देहायको उपदफा (२) राखी संशोधन:

“(२) कुनै आय वर्षमा ऐनको दफा ५० बमोजिम छनोट गर्ने कुनै दम्पतीको करयोग्य आयमा उपदफा (४) को अधीनमा रही देहाय बमोजिमको दरमा कर लाग्नेछ:-

(क) चार लाख रूपैयाँसम्म रोजगारीको करयोग्य आय भएमा एक प्रतिशत,

(ख) चार लाख रूपैयाँभन्दा बढी तर पाँच लाख रूपैयाँसम्मको करयोग्य आय भएमा खण्ड (क) बमोजिम चार लाख रूपैयाँसम्म चार हजार रूपैयाँ र चार लाख रूपैयाँभन्दा बढी करयोग्य आयमा पन्ध्र प्रतिशत,

(ग) पाँच लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा खण्ड (ख) बमोजिम पाँच लाख रूपैयाँसम्म चौध हजार पाँच सय रूपैयाँ र पाँच लाख रूपैयाँभन्दा बढी करयोग्य आयमा बीस प्रतिशत,

(घ) सात लाख रूपैयाँभन्दा बढी तर बीस लाख रूपैयाँसम्म करयोग्य आय भएमा खण्ड (ग) बमोजिम सात लाख रूपैयाँसम्म चौवन्न हजार पाँच सय रूपैयाँ र सात लाख रूपैयाँभन्दा बढी करयोग्य आयमा तीस प्रतिशत, र

(ङ) बीस लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा बढी भएजति करयोग
्य आयको खण्ड (ग) बमोजिम लागेको करको दरमा थप बीस प्रतिशत अतिरिक्त कर । तर एकलौटी फर्म दर्ता भएका करदाताको हकमा र निवृत्तभरण बापत र योगदानमा आधारित निवृत्तभरण कोषमा योगदान गर्ने प्राकृतिक व्यक्तिको आयमा खण्ड (क) बमोजिमको कर लाग्ने छैन । ”

(१३) आर्थिक ऐन २०७६ द्वारा उपदफा (२) को सट्टा देहायको उपदफा (२) राखी संशोधन:

“(२) कुनै आय वर्षमा ऐनको दफा ५० बमोजिम छनोट गर्ने कुनै दम्पतीको करयोग्य आयमा उपदफा (४) को अधीनमा रही देहाय बमोजिमको दरमा कर लाग्नेछ:-

(क) चार लाख पचास हजार रूपैयाँसम्म रोजगारीको करयोग्य आय भएमा एक प्रतिशत,

(ख) चार लाख पचास हजार रूपैयाँभन्दा बढी तर पाँच लाख पचास हजार रूपैयाँसम्मको करयोग्य आय भएमा उपरोक्त (क) बमोजिम चार लाख पचास हजार रूपैयाँसम्म चार हजार पाँच सय रूपैयाँ र चार लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आयमा दश प्रतिशत,

(ग) पाँच लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आय भएमा खण्ड (ख) बमोजिम पाँच लाख पचास हजार रूपैयाँसम्म चौध हजार पाँच सय रूपैयाँ र पाँच लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आयमा बीस प्रतिशत,

(घ) सात लाख पचास हजार रूपैयाँभन्दा बढी तर बीस लाख रूपैयाँसम्म करयोग्य आय भएमा खण्ड (ग) बमोजिम सात लाख पचास हजार रूपैयाँसम्म चौवन्न हजार पाँच सय रूपैयाँ र सात लाख पचास हजार रूपैयाँभन्दा बढी करयोग्य आयमा तीस प्रतिशत, र

(ङ) बीस लाख रूपैयाँभन्दा बढी करयोग्य आय भएमा बढी भएजति करयोग्य आयको खण्ड (ग) बमोजिम लागेको करको दरमा थप बीस प्रतिशत अतिरिक्त कर । तर एकलौटी फर्म दर्ता भएका करदाताको हकमा र निवृत्तभरण बापतको आय र योगदानमा आधारित निवृत्तभरण कोषमा योगदान गर्ने प्राकृतिक व्यक्तिको आयमा खण्ड (क) बमोजिमको कर लाग्ने छैन । ”

आर्थिक ऐन, २०८० द्वारा थप । ४२९.

आर्थिक ऐन, २०८० द्वारा संशोधन । साविकमा रहेको व्यवस्था: “बीस लाख रुपैयाँभन्दा बढी करयोग्य आय भएमा बढी भएजति करयोग्य आयको खण्ड (घ) बमोजिम लागेको करको दरमा थप बीस प्रतिशत अतिरिक्त कर । ”४३०.

आर्थिक ऐन, २०८० द्वारा झिकिएको । ४३१.

(१) साविकमा रहेको व्यवस्था: “तर एकलौटी फर्म दर्ता भएका करदाताको हकमा, निवृत्तभरण बापतको आय, निवृत्तभरण कोष र योगदानमा आधारित सामाजिक सुरक्षा कोषमा योगदान गर्ने प्राकृतिक व्यक्तिको आयमा खण्ड (क) बमोजिमको कर लाग्ने छैन । ”

(२) आर्थिक ऐन, २०७७ द्वारा संशोधन भई “निवृत्तभरण बापतको आय, निवृत्तभरण कोष र योगदानमा आधारित सामाजिक सुरक्षा कोषमा” भन्ने शब्दहरू कायम गरेको सोभन्दा अघि “निवृत्तभरण बापतको आय र योगदानमा आधारित निवृत्तभरण कोषमा” भन्ने शब्दहरू रहेका । आर्थिक ऐन, २०७९ द्वारा संशोधित । ४३२.

(१) मूल ऐनको व्यवस्था: “(३) यस अनुसूचीको उपदफा (४) मा उल्लिखित व्यवस्था देहायको अवस्थामा लागू हुनेछ:-

(क) बासिन्दा प्राकृतिक व्यक्तिको सम्बन्धमा कुनै आय वर्षमा पचपन्न हजार रुपै
Judicial Service Commission Act, 2016

Judicial Service Commission Act, 2073 (2016)

Certification and Publication Date
2073.05.27

Amending Acts

1. Some Nepal Acts Amendment Act, 2082 (2025) 2082.04.14

Act Number 6 of the year 2073 (2016)

An Act Made to Amend and Consolidate the Laws relating to the Functions, Duties and Powers of the Judicial Service Commission

Preamble: Whereas, it is expedient to amend and consolidate the prevailing laws relating to the functions, duties and powers of the Judicial Service Commission in relation to making recommendations for appointment, transfer, promotion to gazetted posts of the Federal Judicial Service or for departmental punishment to any employee serving in such post, and conducting examinations for appointment to the post of District Judge;

Now, therefore, the Legislature-Parliament, pursuant to clause (1) of Article 296 of the Constitution of Nepal, has enacted this Act. Chapter - 1
Preliminary

1. Short Title and Commencement: (1) This Act may be called the "Judicial Service Commission Act, 2073 (2016)."
(2) This Act shall commence immediately. 2. Definitions: Unless the subject or context otherwise requires, in this Act, -
(a) "Chairperson" means the Chairperson of the Commission.
(b) "Commission" means the Judicial Service Commission pursuant to Article 154 of the Constitution.
(c) "Prescribed" or "as prescribed" means prescribed or as prescribed in the rules made under this Act.
(d) "District Judge" means the Judge of a District Court appointed pursuant to clauses (b) and (c) of sub-article (2) of Article 149 of the Constitution.
(e) "Member" means a Member of the Commission.
(f) "Service" means the Federal Judicial Service.
(g) "Constitution" means the Constitution of Nepal. Chapter - 2
Functioning of the Commission

3. Secretariat of the Commission: (1) There shall be a Secretariat of the Commission for the functioning of the Commission.
(2) Unless otherwise provided by the Commission, the Secretariat of the Commission shall be located at the place where the Judicial Council Secretariat is situated. 4. Meeting of the Commission: (1) A meeting of the Commission shall be held on such date, time and place as the Chairperson may specify, as required.
(2) The Secretary of the Commission shall fix the date and time for the meeting of the Commission and shall send a notice, including the agenda for discussion in the meeting, to all Members at least forty-eight hours prior to the time of the meeting.
Judicial Service Commission Act, 2016

Provided that, if there is a reasonable and sufficient cause, the Chairperson may, stating such cause, call a meeting of the Commission even without forty-eight hours prior notice.
(3) If any Member desires to discuss any matter other than the matters mentioned in the agenda under sub-section (2), such Member shall give a notice to the Secretary of the Commission, stating the matter desired to be discussed and the reason therefor, at least twenty-four hours prior to the meeting. Upon receipt of such notice, the Secretary of the Commission shall forthwith inform the Members thereof.
(4) Notwithstanding anything contained in sub-sections (2) and (3), with the consent of all Members present at the meeting of the Commission, a matter not included in the agenda may also be discussed and decided.
(5) The presence of the Chairperson and two other Members shall constitute a quorum for a meeting of the Commission.
(6) The decision of the Commission shall be made by a majority vote, and in case of a tie, the Chairperson shall have a casting vote.
(7) Record of the decisions of the Commission shall be prepared and kept by the Secretary of the Commission, signed by the Chairperson and Members.
(8) Other procedures relating to meetings of the Commission shall be as determined by the Commission. 5. Secretary of the Commission: (1) The Secretary of the Judicial Council shall act as the Secretary of the Commission.
(2) In addition to the functions, duties and powers mentioned elsewhere in this Act, the other functions, duties and powers of the Secretary of the Commission shall be as follows: -
(a) to implement or cause to implement the decisions of the Commission,
(b) to keep the records in the Secretariat of the Commission updated, systematic and secure,
(c) to assign work to the employees of the Commission by dividing work,
(d) to monitor, control and supervise the workings of the Secretariat of the Commission,
(e) to inform the concerned person or body of the decisions of the Commission,
(f) to contact and coordinate with the Government of Nepal and other concerned bodies as required,
(g) to perform other functions as assigned by the Commission.
(3) The Secretary of the Commission may delegate any of the powers vested in him/her to any gazetted officer under him/her, as required. 6. Employees of the Commission: Unless otherwise provided by the Commission, the work of the Secretariat of the Commission shall be performed by the employees of the Judicial Council Secretariat. Chapter - 3
Recommendation and Consultation

7.
Judicial Service Commission Act, 2016

6. Employees of the Commission: Unless otherwise provided by the Commission, the work of the Secretariat of the Commission shall be performed by the employees of the Judicial Council Secretariat. Chapter - 3
Recommendation and Consultation

7. Preparation of Schedule: The Commission shall make and implement a necessary schedule to make matters relating to appointment or promotion of gazetted employees of the Service transparent and predictable. 8. Demand for Vacancy Filling: For filling vacant posts of the Federal Judicial Service in the second class gazetted and above, the concerned body shall fill in the demand form as prescribed and send it to the Commission. 9. Determining Percentage and Writing to Conduct Examination: (1) After receiving the demand pursuant to section 8, the Commission shall determine the number of posts to be filled through open or internal competitive examination and by promotion, according to the percentage mentioned in the prevailing law relating to the Service, for filling the posts of first class and second class gazetted employees of the Service.
(2) The Commission shall write to the Public Service Commission to conduct an examination for selecting suitable candidates to recommend for the posts allocated for filling through open and internal competitive examination under sub-section (1). 10. To Make Recommendation: (1) The Commission shall, while recommending the appointment, transfer or promotion of gazetted officers of the Service, do so in accordance with the prevailing law relating to the Service.
(2) The Commission shall, while performing its functions, base itself on the principle of proportional inclusiveness as per the Constitution.
(3) Other provisions relating to recommendation shall be as prescribed. 11.
Judicial Service Commission Act, 2016

11. Consultation Regarding Departmental Action: (1) When consulting the Commission for imposing departmental punishment on an employee serving in a gazetted post of the Service, the procedure under the prevailing law relating to service conditions shall be completed, and the original file, along with the decision of the punishing authority specifying the punishment sought to be imposed on the employee, after evaluation of the explanation and evidence submitted by the concerned employee relating to the accusation and proposed punishment, shall be sent to the Commission.
(2) If, in addition to the documents attached to the file received under sub-section (1), any other details concerning such employee are required, the Commission may request the concerned authority, and it shall be the duty of such authority to provide the details so requested by the Commission.
(3) If it appears that the true facts of the subject matter cannot be ascertained solely from the documents received under sub-sections (1) and (2), the Commission may summon the concerned employee before it and make necessary inquiries.
(4) If an employee inquired under sub-section (3) requests time to submit a written explanation, the Commission may grant reasonable time. 12. May File Complaint for Review: (1) An employee dissatisfied with the recommendation for promotion made by the Commission may file a complaint for review of such decision to the Commission within thirty-five days from the date of the decision of recommendation.
(2) If a complaint is filed under sub-section (1), the Commission shall make an appropriate decision in that regard. Chapter - 4

Recommendation for Appointment to the Post of Judge

13.
Judicial Service Commission Act, 2016

Chapter - 4

Recommendation for Appointment to the Post of Judge

13. Curriculum, Passing Marks and Examination Method: (1) The curriculum and weightage of marks for the examination conducted by the Commission for recommending appointment to the post of District Judge shall be as determined by the Commission after consultation with the Public Service Commission, the Judicial Council and experts in relevant subjects.
(2) While preparing the curriculum under sub-section (1), the work to be performed while holding the post of judge shall be analyzed, and the work of such post and educational qualification shall also be taken as a basis.
(3) While preparing the curriculum under sub-section (1), matters including the date on which the curriculum shall come into effect, full marks for each subject, the examination system, the medium of examination (language), the weightage of marks for questions and time shall be included.
(4) To pass the examination conducted by the Commission for recommending appointment to the post of District Judge, a candidate must obtain at least Amended by Some Nepal Acts Amendment Act, 2062.forty percent marks in each paper.
(5) The examination method, examination fee and other related provisions for the examination conducted by the Commission for recommending appointment to the post of District Judge shall be as prescribed. 14. Publication of Advertisement: (1) Upon a request from the Judicial Council to the Commission for filling a post of District Judge, the Commission shall publish an advertisement for filling such post in accordance with sub-section (2) of section 10 of this Act.
(2) The advertisement published under sub-section (1) shall specify the deadline for submitting application forms, the number of vacant posts, the examination fee and such other matters as determined by the Commission as required. 15. May Reject Application: If an application submitted by a candidate pursuant to the advertisement published under section 14 is not in the format determined by the Commission or if the candidate lacks qualifications as per the Constitution, the Commission may reject the application of such candidate before the conduct of the examination. 16.
Judicial Service Commission Act, 2016

16. May Cancel Advertisement or Examination: (1) If the Judicial Council makes a written request, stating reasons, to cancel an advertisement published under section 14 before the conduct of the examination, stating that the post does not need to be filled or is not required under such advertisement, the Commission may cancel such advertisement.
(2) If any kind of irregularity occurs at the examination center conducted by the Commission, or if the examination cannot be conducted partially or fully due to any hindrance or obstruction, the Commission may, stating the reason therefor, cancel the examination of that day or the examination partially or wholly related to the relevant advertisement. 17. To Get Examination Fee Refunded: (1) If an application is rejected under section 15 or an advertisement is cancelled under sub-section (1) of section 16, the concerned person shall get back the examination fee taken by the Commission for such advertisement.
(2) To get the examination fee refunded under sub-section (1), an application must be submitted to the Commission within the period prescribed by the Commission. 18. Question Paper Setting, Moderation and Conduct of Examination: (1) The Commission shall, while setting question papers for the examination, have it done by competent persons or experts in the relevant subject.
(2) Competent persons or experts for setting question papers under sub-section (1) shall be provided confidentially with the curriculum of the relevant subject, sample questions, conditions to be followed while setting question papers, and other necessary details.
(3) Generally, five sets of question papers for each subject shall be prepared or caused to be prepared for the examination conducted under any one advertisement.
(4) Question papers shall be caused to be prepared by taking into account the time of receiving the demand for vacant posts according to the annual schedule of the Commission and the stock position in the question paper bank.
(5) Moderation of question papers prepared under sub-section (1) shall be done by one or more competent persons or experts as required. Such moderation of question papers may be done separately by two or more groups.
(6) While moderating question papers under sub-section (5), questions shall be included proportionally from all syllabus portions (sections, groups, subgroups) as far as possible.
Judicial Service Commission Act, 2016

Such moderation of question papers may be done separately by two or more groups.
(6) While moderating question papers under sub-section (5), questions shall be included proportionally from all syllabus portions (sections, groups, subgroups) as far as possible. While selecting questions, they must be of such a nature that a candidate can answer them within the time prescribed in the curriculum.
(7) While moderating questions, attention shall be paid to the following matters: -
(a) not to include controversial or ambiguous questions,
(b) not to include questions outside the curriculum,
(c) to include questions of a nature matching the level of the post of District Judge,
(d) while preparing sets of question papers, ensure that questions within one set are not repeated,
(e) to follow the procedure prescribed by the Commission regarding the moderation of questions.
(8) The Commission shall conduct the examination according to the advertisement published for the filling of the post of District Judge, as mentioned in such advertisement, to select candidates.
(9) The setting or moderation of question papers for the examination conducted by the Commission, the qualification of experts for setting or moderating question papers, the conditions to be followed by them, and other arrangements relating to the conduct of the examination shall be as determined by the Commission. 19. To Prohibit or Expel: (1) If a candidate does any irregular act at any examination center or violates the conditions prescribed by the Commission, or if any person takes the examination in another person's name, the Commission may cancel the examination of such candidate and prohibit such candidate or the person taking the examination in another person's name from being a candidate in examinations conducted by the Commission for up to five years.
(2) If any candidate causes obstruction or hindrance to the conduct of the examination by creating a disturbance at any examination center, the center chief may immediately expel such candidate from the examination center, and upon such expulsion, the examination of such candidate in all subjects under that advertisement shall be automatically cancelled.
(3) If a government employee commits an act under sub-section (1), such employee shall also be subject to departmental action. 20.
Judicial Service Commission Act, 2016

20. To Write for Departmental Action: (1) If an employee involved in the conduct of examination under this Act commits any irregular act at the examination center, the Commission may immediately remove such employee from work and write to the concerned body for departmental action.
(2) If a person other than an employee involved in the examination conducted by the Commission commits any irregular act at the examination center, such person shall be immediately removed from work.
(3) The Commission may keep a record of the person removed under sub-section (2) and prohibit such person from being involved in the work of examinations conducted by the Commission in the future.
(4) If the Commission writes for departmental action under sub-section (1), the concerned authority shall conduct a departmental action against the concerned employee in accordance with the prevailing law and inform the Commission thereof. 21. Code Number on Answer Book: (1) After the written examination conducted by the Commission is completed, a first and second code shall be placed on the answer book.
(2) For the purpose of evaluating answer books through an electronic system, a barcode may be used as prescribed on the answer book.
(3) If a barcode is used under sub-section (2), a separate code number need not be used.
(4) Unless otherwise provided by the Commission, generally the responsibility of placing or causing to place the first code on the answer book shall lie with the chief of the concerned branch of the Commission.
(5) After placing the first code on the answer book, the second code shall be placed by the Secretary of the Commission.
(6) The sealed packet of the half-cut containing the first code placed on the answer book shall be in the custody of the Secretary of the Commission or an employee designated by him/her, and the sealed packet of the half-cut containing the second code shall be in the custody of the Chairperson or a Member or an employee of the Commission designated by him/her.
(7) After a written request from the concerned branch to publish the result of the written examination, the sealed packet of the half-cut shall be made available to the concerned branch. 22. Evaluation of Answer Books: (1) After placing the code number on the answer book pursuant to section 21, the answer books shall be evaluated by experts or competent persons.
(2) The qualification of experts or competent persons for evaluating answer books, the conditions to be followed, or other arrangements relating to the place of evaluation of answer books shall be as prescribed. 23.
Judicial Service Commission Act, 2016

23. Examination Result: (1) While publishing the result of the written examination, the Commission shall publish the result mentioning, in alphabetical order, the name, surname, and roll number of the candidate who has obtained the highest marks out of the candidates who have passed such examination, in such number as prescribed in proportion to the vacant posts.
(2) While publishing the result under sub-section (1), the date, time and place of the interview shall also be mentioned. 24. May Form Committee: (1) For the examination conducted by the Commission, the Commission may form an Examination Conduct Committee and an Interview Committee as prescribed under the chairpersonship of the Chairperson of the Commission or a Member designated by him/her.
(2) The Interview Committee under sub-section (1) shall include an expert designated by the Chairperson.
(3) Other provisions relating to the conduct of examination and interview shall be as prescribed. 25. Publication of Final Result: After completing all processes relating to the examination taken by the Commission, the final result shall be published according to the merit order, stating the roll number, name, surname and address of the candidate who obtained the highest marks. 26. Recommendation for Appointment: The Commission shall recommend, to the Judicial Council, the candidate under section 25 for appointment to the post of District Judge according to the merit order. 27. May Cancel Recommendation: (1) If any detail submitted by a candidate for the examination taken for recommending appointment to the post of District Judge pursuant to the advertisement of the Commission is found to be false or incorrect, the Commission shall cancel the examination or recommendation for appointment of such candidate, and if such candidate has already received an appointment, the Commission shall recommend to the Judicial Council to initiate necessary action in accordance with the prevailing law.
(2) The person submitting false or incorrect details under sub-section (1) may be prohibited from participating in examinations conducted by the Commission for up to five years.
(3) Other provisions relating to the recommendation for appointment of a candidate shall be as prescribed. 28. Use of Electronic Medium: The Commission may use electronic medium for advertisement, publication of results, and other matters as prescribed, for recommending appointment to the post of District Judge. 29. Assistance in the Work of the Commission: (1) For the work relating to the conduct of examinations of the Commission, constitutional bodies, government bodies or educational institutions shall provide assistance by making available employees, buildings or classrooms as per the demand of the Commission.
(2) Allowances for employees involved in the work of the Commission under sub-section (1) and rent for buildings or classrooms used shall be borne by the Commission. 30.