BBS 3rd Year Taxation in Nepal (2082) – Syllabus, Notes, Model Questions & Past Papers PDF Download – TU

Struggling with TU’s BBS 3rd Year Taxation in Nepal? Download free, exam-focused PDF notes covering all 5 units – from Income Tax to VAT – tailored for Tribhuvan University students. *Score 80%+ with simplified explanations, solved examples, and IRD-approved tax rules

Theory Important Chapter

Numerically Important Chapter

BBS 3rd Year Taxation Syllabus (TU) 2025

Chapter Summary with Marks & Importance

S.N.	Chapter Title	Marks Margin	Type
1	Conceptual Foundation	2–4 marks	T
2	Taxation of Income in Nepal	2T	T
3	Tax Accounting and Timing	2T	T
4	Quantification, Allocation, Characterization & Amount	φ (varies)	T
5	Capital and Revenue Item	2T	T
6	Exempt Amounts, Concessions, Tax Rate and Withholding Payments	5 or 10T	T
7	Deductions Allowed	5T	T
8	Income from Employment	10N	N
9	Provision for Depreciation	8N	N
10	Income from Business	15 + 10N	N
11	Capital Gain Tax	—	N
12	Income from Investment	5 + 10N	N
13	Residential Status	2T	T
14	Set-off and Carry Forward of Losses	1N	N
15	Special Provisions (individuals, entities, retirement savings)	—	T
16	Income Administration, Record-keeping & Information Collection	—	T
17	Collection, Remission & Refund of Tax	—	T
18	Administrative Review and Appeal	—	T
19	Offence and Penalty	—	T
20	Value Added Tax (VAT)	5N + 5T	T + N
21	Tax Auditing	10T	T

Key Theory Chapters BBS 3rd Year Taxation in Nepal (T):

– Conceptual Foundation

– Taxation of Income in Nepal

– Tax Accounting and Timing

– Exempt Amounts, Concessions, Tax Rate and Withholding Payments

– Deductions Allowed

– Residential Status

– Value Added Tax (VAT)

– Tax Auditing

Key Numerical Chapters BBS 3rd Year Taxation in Nepal (N):

– Income from Employment

– Provision for Depreciation

– Income from Business

– Income from Investment

– Capital Gain Tax

– Carry Forward

Taxation model question and solution TU

Content: related BBS 3rd Year Taxation in Nepal

• 2024 TU Exam: Taxation Question Paper with Solutions
• Chapter-wise Important Questions:
  “Explain tax clearance certificate in Nepal. [10 marks]”
  “Calculate taxable income for a salaried individual…”
• Model Set 2025: Simulated exam paper [PDF Download]

BBS-3rd-Year-Taxation-Model-Question-2025Download

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Recommended Books & Reference Materials

Content:

1. Textbook: “Taxation in Nepal” by Dr. Govinda Nepal
2. Guide: “BBS 3rd Year Taxation Simplified” (New Edition)
3. Free Resources:
   • IRD Nepal (Official Tax Portal)
   • TU Taxation Lecture Videos [YouTube Playlist Link]

Exam Preparation Tips for Taxation (BBS 3rd Year)

Content:

• Focus Areas: Income Tax calculations (Unit 2), VAT procedures (Unit 3)
• Formulas to Memorize:
  Taxable Income = Total Income – Allowable Deductions
• Common Mistakes: Confusing excise duty vs. VAT
• Time Management: Practice 10+ numericals daily