(1) A non-resident
Nepali or a foreign company in which more than Fifty percent share investment is made by a non-resident Nepali, may invest the amount earned by him/her/it in abroad in foreign country, for any industry or business which is opened, pursuant to the prevailing law for foreign investment, or by government of Nepal upon publishing a Notification in Nepal gazette for the investment to be made by nonresident Nepali.
(2) The amount to be made investment by non-resident Nepali or a company pursuant to Sub-section (1) shall be received through any commercial bank or financial institution which in licensed by the Nepal Rastra Bank( central
Bank of Nepal) subject to the prevailing law for financial transaction.
(3) The source of money received pursuant to Sub section (2) shall be disclosed in a condition as provided by law.