Page 210 - Office Practice and Accounting 10

While depositing deducted amount of income tax

Government of Nepal
…………………Office/Department/Ministry
AGF No. 10
J.V.No.: .........

Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. Income tax
Cr. NR Bank
(Being amount of Income tax
Deposited.)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

For example:

Salary for the month of Poush of Rs 90,000, balance is distributed to the staff and
deduction of Rs. 8,000 is made for Income Tax. Deducted amount is deposited to
concerned office immediately

Government of Nepal
…………………Office/Department/Ministry
AGF No. 10
J.V.No.: .........
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr. B.E. Salary 21111 90,000
Cr. Income Tax 8000
Cr. NR. Bank 82000
(Being salary for the month of …..
distributed after deducting Income
tax.)
Total 90,000 90,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

204 Office Practice and Accounting 10