Core rule: Schedule 1, section 1(11), gives a resident woman earning only remuneration income a 10% rebate on tax payable under that provision. Check all income and its legal treatment before assuming the remuneration-only condition is met.
Example: assume qualifying tax before this rebate is NPR 30,000, with no other reliefs. The rebate is NPR 3,000 and tax after rebate is NPR 27,000. It is not calculated as 10% of gross salary.
Court guidance: in Decision 11026, the Supreme Court rejected denial merely because the women employees had used couple treatment. Administrative guidance cannot override relief granted by the Act. This does not remove the statutory remuneration-only condition or make every woman's business income eligible.
Keep the annual income declaration and payroll calculation supporting the claim.