Core rule: section 92 of the Income Tax Act identifies final-withholding payments. A dividend paid by a resident company is one example. Ordinary service-fee TDS is generally an advance credit, not automatically final tax.
Example: an individual receives a gross dividend of NPR 100,000 from a resident company. The company withholds 5%, or NPR 5,000, and pays NPR 95,000. This settles the individual's tax on that dividend. Do not add it to ordinary salary income or claim the NPR 5,000 as ordinary salary TDS credit.
Keep the dividend statement and withholding evidence. Assess any salary, business or other income separately. Before treating another receipt as final-tax income, check its exact category and conditions under section 92.