25% Windfall Gain Tax to be levied from tomorrow ; Who needs to pay this ?

As per the amendments in the respective regulation, 25% windfall gain tax will be levied in case of closeout. This tax will be applicable from tomorrow. As per the previous regulations, seller needs to pay the buyer a fine of 20% in case of shortage of security. With the implication of new rule, 25% tax will now be deducted from the amount received by the buyer from the fine amount. The seller however doesnt need to pay an extra amount. 

For example, Mr.A sold shares worth Rs 100,000 to Mr.B. But Mr. A eventually found that he doesnt have the shares in his demat account. Now, Mr. A will be required to pay 20% fine i.e. Rs 20,000 to the buyer. As per the new rule, willfall gain tax of 25% will be levied on the amount received by Mr.B . 

Thus, Mr. B will now receive only Rs 15,000. 

This tax will be applicable in Nepalese share market from 1st Shrawan, 2075.