The projection system used in Nepal is Modified Universal Transverse Mercator or MUTM. It is preferred for all the data and cadastral surveys due to it increased accuracy. But all the data taken by GPS and base maps like goolge earth uses Global geographic coordinate system (GCS).
Hence when we use the data with MUTM projection we have to re project it so that it aligns with base maps used in GIS software
Here is the way to Transform the data from MUTM to WGS84 in ArcGIS