Duty D12-9E1, published by Department of Higher Education, Ministry of Education [D12-9E1]
As at 7 September 2026. Takes effect from 29 December 2026.
Addressee: Every coaching centre.
Required: Maintain records and registers of the running of a coaching centre; preserve for five years; furnish the annual return in Form B.
Period: thirty days from the end of every financial year.
Form: Form B.
Source: Section 7, ‘‘Tribhuvan” Sahkari University Act, 2025 [S2C-Z9S].
Penalty provision: Section 48, ‘‘Tribhuvan” Sahkari University Act, 2025 [S2D-0JH].
Published by: Department of Higher Education, Ministry of Education.
In force: from 29 December 2026.