1. Individuals or businesses whose annual turnover exceeds 3% of their total turnover will pay income tax at 3% of their annual turnover if they are not liable to audit under section 15. 2. The rules and procedures for income tax assessment, payment, and penalties will be determined by law, including tax rates, taxpayer registration, allowed deductions, documentation requirements, and powers of relevant officials. 3. By order issued in the official gazette, any goods or services can be exempted from income tax, subject to conditions specified in the order.

1. 8| UvY©Ifvi Ki|― (1) Ki‡hvM¨ c‡Y¨i cÖ¯‘ZKviK ev Drcv`K ev
e¨emvqx ev Ki‡hvM¨ †mev cÖ`vbKvix †Kvb e¨w³, hvnvi aviv 15 Gi Aaxb wbewÜZ
nIqvi eva¨evaKZv bvB wZwb Zvnvi evwl©K UvY©Ifv‡ii wZb kZvsk nv‡i UvY©Ifvi
Ki cÖ`vb Kwi‡eb|
(1K) aviv 6 Gi Dc-aviv (4) Gi Aaxb Avg`vwb ch©v‡q AwMÖg g~j¨
ms‡hvRb Ki Av`v‡qi †¶‡Î Dc-aviv (1) Gi weavb cÖ‡hvR¨ nB‡e bv|
(2) m‡e©v”P wK cwigvY UvY©Ifv‡ii Ici UvY©Ifvi Ki cÖ‡`q nB‡e Zvnv
wba©viY, UvY©Ifvi Ki`vZvM‡Yi ZvwjKvfyw³ I e¨emvq mbv³KiY msL¨v cÖ`vb,
cÖ‡`q UvY©Ifvi Ki wbiƒcY I Av`vq c×wZ, wbiƒc‡Yi weiæ‡× Avcxj, Aciva I
`Ûmg~n, cY¨ AvUK, b¨vq-wbY©qb, ev‡Rqvwß I Rwigvbv Av‡ivc Ges Zrmg~n
m¤úwK©Z Avcxj, mswkøó Kg©KZ©vM‡Yi ¶gZv, wnmvei¶Y, Kg cwi‡kvwaZ ev
e‡Kqv Ki Av`vq, fyjekZt ev AwaK cwi‡kvwaZ Ki cÖZ¨c©Y Ges Ab¨vb¨ mswkøó
welq wewa Øviv wba©vwiZ nB‡e|
(3) †evW©, Rb¯^v‡_©i ¸iæZ¡ we‡ePbv Ges h‡_vchy³ AbymÜvbc~e©K miKvix
†M‡R‡U RvixK…Z Av‡`k Øviv, D³ Av‡`‡k DwjøwLZ mxgv I kZ©mv‡c‡¶, †h ‡Kvb
cY¨ ev †mev‡K ÔUvY©IfviÕ Ki nB‡Z Ae¨vnwZ cÖ`vb Kwi‡Z cvwi‡e|
(4) †evW©, Rb¯^v‡_©i ¸iæZ¡ we‡ePbv Kwiqv Ges h‡_vchy³ AbymÜvbc~e©K
miKvix †M‡R‡U RvixK…Z Av‡`k Øviv, †Kvb wbw`©ó cY¨, cY¨‡kªYx ev †mev
cÖ`vbKvix‡K evwl©K UvY©Ifv‡ii cwigvY wbwe©‡k‡l aviv 15 Gi AvIZvq wbewÜZ
nIqv mn g~j¨ ms‡hvRb Ki cÖ`v‡bi Av‡`k cÖ`vb Kwi‡Z cvwi‡e|
(8K), (8L) (8M) wejyß
8N| e„nr Ki`vZv BDwbU MVb|― †evW©, miKvwi †M‡R‡U cÖÁvcb Øviv,
†`‡ki mgMÖ GjvKv ev †Kvb wbw`©ó GjvKvq wbw`©ó cwimxgv ev †kªYxi Ki`vZvi
wbKU nB‡Z g~j¨ ms‡hvRb Ki , m¤ú~iK ïé I AveMvix ïé Av`vq I ZË¡veav‡bi
Rb¨ D³ †kªYxi Ki`vZv‡`i mgš^‡q cÖ‡qvRbxq msL¨K e„nr Ki`vZv BDwbU
(Large Taxpayer Unit ev LTU) MVb Kwi‡Z cvwi‡e|