It's old act and even it was not implement for government employees where were deployed in foreign countries by collecting huge money of bribe, undertable from the political parties and their associates.

The salary (base salary) only taxable and rest of the amount has not been taxed in Nepal, which they were drawing in the name of outstation allowance, allowance, maintenance, accommodation, transportation, etc , which was more than 10-20 times higher than the existing base salary. That must be taxable, because they were drawing the salary from the national funds.

However, it was supershade by so many provisions- every year through budget.

So worry free and watch the new budget 2066 (mid Jestha).

Thanks