Dangal, Dil Nath, and Ram Prasad Gajurel. “Trends and Structures of Direct Taxation and Its Share in Gross Domestic Product of Nepal”. Economic Review of Nepal 2, no. 1 (September 30, 2019): 64–72. Accessed April 30, 2024. https://www.nepjol.info/index.php/ern/article/view/53107.