10. Facilities and Privileges:
(1) In case a house less disabled person needs land for constructing a house or a disabled person needs land for
agricultural enterprise, the land to be distributed by the Government of Nepal under the prevailing law or the land to be given for cultivation for the time being, may be made available subject to the prescribed terms
and conditions.
(2) In case a disabled person desires to participate in the sports, recreation or cultural show etc., he may be given priority in the concerned organization in regard to impart proper training, teach and make arrangement for that purpose.
(3) Half of the passenger fare may be exempted to a disable person while traveling by bus, rail or aero plane and to one more person in case the disabled person continuously needs support of another
person.
(4) The Government of Nepal may fully or partially exempt the customs duty, excise duty, sales tax, local tax, surcharge and other fees also to be levied in the accessory means, tools or equipments to be used
by disabled person and the goods, machine, part and raw materials to be used for the training of disabled person or for the employment of disabled person who is assigned in the employment. Provided that such employer should be fully employer of disabled
person.
(5) The Government of Nepal may exempt the income tax and all other types of taxes to the disabled person and the organizations established for rehabilitation of disabled persons or those used for
implementation of that function. The disabled person and such organization needs not submit the statement of income tax when the disabled person submits certificate of his disability or the organization
submits certificate of assignment in such service.
(6) The Government of Nepal may exempt the income tax at the rate as prescribed to a factory providing employment to the disabled persons in the ratio of disabled persons appointed by the factory.
Permission may be granted to add the expenditure, incurred for the special change made in the machines of the factory or the parts and tools installed for appointing the disabled person, in the figure of exemption
of income tax in the quantity as prescribed.
(7) Arrangement of making available credit in simple rate of interest from the bank or financial institution to the social organization, business or industrial enterprises who impart training for the disabled
persons only or provide employment or make arrangement of employment may be made.
(8) Arrangement of disabled person’s home for the residence of
senior disabled person or helpless disabled person and recreation and the
means to make easy pastime in such disabled person’s home may be
made.
(9) Arrangement of unemployment allowance, livelihood
allowance, old age pension as prescribed for the disabled persons or
special allowance for a disabled person unable to make livelihood by
earning may be made.
(10) Arrangement of making reserved some seats for the disabled
persons in the means of public transport may be made.